.  A.  O.  A. 

NINETEEN  -  TWENTY 

SYNOPSIS 


EDITED  BY 
THE  SECRETARY 


RAILWAY  ACCOUNTING  OFFICERS 
ASSOCIATION 

1116  WOODWARD  BUILDING 
WASHINGTON,  D.  C. 


GIFT   OF 


R.  A.  O.  A.  1920 
SYNOPSIS 

of  decisions  and  recommendations  relating  to 

Freight,  Passenger  and 

Disbursement 

Accounting 

July,  1888,  to  May,  1920,  inclusive 


PUBLISHED    BY 

RAILWAY    ACCOUNTING    OFFICERS    ASSOCIATION. 

1116    WOODWARD    BUILDING 
WASHINGTON,    D.    C. 


The  efforts  of  the  Railway  Accounting  Officers  Asso- 
ciation are  devoted  to  the  advancement  of  railway  ac- 
counting, as  a  science  and  as  a  profession. 


Freight  Index 


PARAGRAPH 

Abbreviated  notations  not  to  be  used  in  waybilling 147 

Absorbed  switching  charges 51 

Abstracts  and  division  statements 19 

Adjustment  of  differences 131 

errors  in  interline  freight  settlements 26 

Advances,  undercharges  in 138 

notice    of 144, 145 

Agents'  relief  claims 70 

Application  of  recommendations 137 

Assistance  to  be  rendered  destination  carrier 135 

Astray  freight,  definition  of 89 

waybill 90 

settlements  for 93,  94,  95 

and  misrouted  freight 89,  90, 91,  92, 93,  94,  95,  96,  97,  98 

less  carload  freight,  waybilling 91 

Audit  office   settlements 3 

Authority  blank,  loss  and  damage  claim 178 

to  be  shown  for  weight  reduction 18 

Bills  of  lading 99, 100, 101 

and  shipping  orders,  preparation  of 180 

Government  freight 110 

"Order,"  plan  of  checking 148 

prepaid 102, 103 

Blank,  authority  for  loss  and  damage  claim 178 

Carload  shipments,  separate  waybills  for 151 

Carriers,  settlement  between 114, 115, 116 

Cars,  empty,  waybill  for 182,183 

freight,  light  weighed  and 

stenciled 119, 120, 121, 122, 123, 124 

Changing  miscellaneous  charges  or  advances 12 

waybills 7 

Charges,  demurrage,  receipts  for 107 

miscellaneous 106 

itemizing  on  waybills  and  transfer 

freight    bills 164 

receipts   for 117 

refrigeration 181 

stop-off  of  freight  in  transit 167 

switching,  absorbed 51 

tariff,  collection  of 133 

transportation,  collection  of 127, 128 

uncollectible,  disposition  of  and  responsibility  for          132 

Checking  light  weights  on  waybills 120 

"Order"  bills  of  lading,  plan  of 148 

Claim,  loss  and  damage,  authority  blank ^ 178 

agents'   relief 70 

Classes  of  undercharges  borne  by  destination  carrier 134 

Classification,  commodity,  R.  A.  0.  A 175,176 

Government  freight 109 


41C433 


4  ^FREIGHT  INDEX 

PARAGRAPH 

Collection  of  tariff  charges 133 

transportation  charges 127, 128 

Commodity  classification,  R.  A.  0.  A 175, 176 

Connecting  line  reference 161 

Consignee  and  destination 162 

Consignment  of  Government  freight 111 

Copies  of  waybills 6, 169 

Copy,  carbon,  astray  freight  waybill 92 

Correction  account  balance  included  in  current  settlement.  29 

accounts  and  statements  of  differences '22 

discrepancies  in 30 

issuance  of 28 

or   statement   of   differences   received 

after  five  years 27 

must  show  corrected  divisions 23 

shall  cover  differences  only 31 

minimum 11,  ,17, 25 

notice 7,  8,  9, 10, 11, 15, 16, 17, 18 

of  overcharges  and  undercharges 129 

waybills * 7 

Corrections 57,  58,  59,  60 

Correspondence  with  agents,  direct 177 

Daily  system  of  freight  accounts 72 

Deductions,   Land-Grant 118 

Definition  of  astray  freight 89 

misrouted  freight 96 

Demurrage  charges,  receipts  for 107 

Description  of  freight 163 

Destination  and  consignee 162 

carrier  to  assume  losses,  undercharges 134 

receive  assistance 135 

waybill,  responsibility  of 10 

weights  on  rebilled  shipments 

Devices,  mechanical,  use  of  in  accounting  work 190 

Differences,  adjustment  of 131 

covered  by  correction  accounts 

Direct  correspondence  with  agents 177 

Discrepancies  in  correction  accounts 30 

Disposition  of  overcharges  and  undercharges  in  advances 

or  prepaid 

uncollectible  charges,  responsibility  for 132 

tariff    charges 136 

Distinctive  waybills  for  "Order"  freight 146 

Division  statements  and  abstracts. 19 

Divisions  claimed,  authority  for  must  be  shown  on  State- 
ment of  differences 

not  furnished 52 

simplification  of 

Duty  of  freight  accounting  officer  regarding  undercharges  142, 143 

Emigrant  movables  and  household  goods 

Empty  cars,  waybills  for . 182, 183 

Envelopes  to  be  used 185 

Errors  in  interline  freight  settlements _ 26 

Summary   

transfer  freight  bills 57,58,59 

Estimated  weights,  use  of 155 


FREIGHT  INDEX  5 

PARAGRAPH 

Form  for  recording  permanent  record  of  light  weights 124 

Forms  for  use  in  plan  of  station  freight  accounts 73 

reporting  and  recording  light  weights 121 

switching  settlements 79 

freight,  R.  A.  0.  A.  standard 191 

Freight,  astray,  definition  of 89 

bill,  uniform  blank 104 

bills,    transfer 55, 166 

and    waybills   to    show    record    of 

weighing 152,153 

cars,  light  weighed  and  stenciled,  119, 120, 121, 122, 123, 124 

plan__ 122, 123, 124 

description   of 163 

destined  to  non-agency  stations,  responsibility  for 

collection  of  charges 132 

forms,  R.  A.  0.  A.  standard 191 

Government,   waybilling j 113 

misrouted,  definition  of 96 

settlements  for 97,98 

"Order,"  waybills  of  distinctive  color 146 

perishable,  waybill  for 171 

transferred 158 

waybills  to  move  with 149 

Goods,  household,  and  emigrant  movables 184 

Government  bill  of  lading 110 

freight,  consignment 111 

separate  waybills  for 112 

uniform    classification 109 

waybilling 113 

Household  goods  and  emigrant  movables 184 

Information  governing  car  movement  to  be  shown  on  way- 
bill    160 

Interchange  of  tonnage  between  carriers 186 

Interline  freight  settlement  differences,  adjustment  of 131 

errors   in 26 

Waybilling 1 

waybills    for    short    freight,    junction    agents 

accepting    . 38 

junction  record 179 

Interstate  Commerce  Commission's  Order  regarding  clas- 
sification    176 

Inspection  Bureaus,  collection  of  undercharges 187, 188 

Issuing  of  correction  accounts  by  receiving  carrier 28 

Itemizing  miscellaneous  charges  on  waybills  and  transfer 

freight  bills 164 

Junction   agents   to   accept   interline    waybills   for    short 

freight 38 

transfer    freight    bills    for 

short  freight 66 

freight  settlements 53 

prepayments    56 

record  of  interline  waybills 179 

settlement   sheet 61,  62 

summary 63,  64 

Land-Grant  deductions 

L.  C.  L.  waybills  separated  from  freight 165 


6  FREIGHT  INDEX 

PARAGRAPH 

Light  weighing  and  stenciling  freight  cars,  119, 120, 121, 122, 123, 124 
weights,  forms  to  be  used  in  reporting  and  recording          121 

List,  official,  open  and  prepay  stations 189 

Local    switching 88 

Loss  and  damage  claim  authority  blank 178 

Losses,  undercharges,  borne  by  destination  carrier 134 

Manner  of  settlement,  freight  revenue 35 

Matching  waybills  and  freight  at  destination 40,41,68,69 

Mechanical  devices,  use  of  in  accounting  work 190 

Method  of  handling  undercharges  by  accounting  officer 142, 143 

Minimum  for  correction 11,17,25 

Miscellaneous 185, 186, 187, 188, 189, 190 

charges 106 

itemizing  on  waybills  and  transfer 

freight  bills 164 

receipts    for 117 

reduced  or  changed 12 

Misrouted  freight,  definition  of 96 

settlements  for 97,98 

Movables,  emigrant,  and  household  goods 184 

Name  of  shipper,  in  full,  to  be  shown  on  waybill 

Names  of  stations  and  signatures 105 

Non-agency     stations,     responsibility     for     collection     of 

charges 132 

waybilling   from 170 

Notations  not  to  be  abbreviated 147 

regarding  war  tax 168 

when  refund  is  made 108 

Notice  of  undercharge  in  advances 144, 145 

Obligation  of  freight  accounting  officers  to  refund  under- 
charges in  advances 139,140,141 

Official  list  of  open  and  prepay  stations 189 

"Order"  bills  of  lading,  plan  of  checking 

Overcharges  and  undercharges,  correction  of 129 

in    advances    or    prepaid, 

disposition  of 130 

Paper  for  making  copies  of  waybills 169 

Perishable  freight,  waybill  for 171 

Permanent  record  of  light  weights  to  be  kept 124 

Plan  in  connection  with  light  weighed  and  stenciled  freight 

cars    122, 123, 124 

of  checking  "Order"  bills  of  lading 148 

station  freight  accounts 71,72,73 

Prepaid  bills  of  lading 102,103 

shipments   13, 14, 15 

"Prepaid  Only"  waybill 172 

Preparation  of  shipping  orders  and  bills  of  lading 180 

waybills 

Prepay,  insufficient,  due  to  error 

Prepayments  at  junctions 

R.  A.  0.  A.  Commodity  classification 175,176 

Standard  Freight  Forms 

Railway  Weighing  Associations,  collection  of  undercharges    187, 188 

Rebilled  shipments,  destination  weights  on 

Rebilling  for  short  freight 67 


FREIGHT  INDEX  1 

PARAGRAPH 

Receipts  for  demurrage  charges 107 

miscellaneous    charges 117 

Record  of  light  weighing  and  stenciling  freight  cars 119 

weighing  to  be  shown  on  waybills  and  transfer 

freight  bills 152,153 

Reducing  miscellaneous  charges  or  advances 12 

Reference  to  connecting  line  waybill  numbers 161 

Refrigeration  charges 181 

Refund,  notations  to  be  made 108 

of  undercharges  in  advances  to  creditor  road 139, 140, 141 

Relief  -claims,  agent's 70 

Report  of  tonnage  interchanged 186 

Reporting  waybills  for  short  freight 39 

originally  reported  incorrectly 32 

Responsibility  for  and  disposition  of  uncollectible  charges.  132 
promptly  tracing  for  unreported  way- 
bills     37 

of  waybill  destination  carrier ; 10 

Revenue    columns _ 150 

Revision  of  waybills  and  transfer  freight  bills 126 

Separate  waybill  for  each  carload  shipment 151 

Government  freight 112 

Settlement  between  carriers 114, 115, 116 

of   waybills 

manner  of 35,36 

sheet,  junction 61,62 

Settlements  for  astray  freight  waybills 93,94,95 

misrouted  freight 97,98 

junction  freight 66 

plan 53 

switching,  plan  of 

74,  75,  76, 77,  78,  79,  80,  81,  82,  83,  84,  85,  86, 87, 88 

through  audit  office 

Shipment  erroneously  billed  collect  or  insufficiently  prepaid  16 

Shipments,  carload,  separate  waybills  for -_ 151 

rebilled,  destination  weights  on 

Shipping  orders  and  bills  of  lading 180 

preparation  of 180 

Short  freight,  interline  waybills  for,  junction  agents  ac- 
cepting     

rebilling  for 67 

Size  of  waybills 172 

Special  Rulings 177, 178, 179, 180, 181, 182, 183, 184 

Stamps  and  notations  on  waybill 159, 174 

Standard  freight  bill,  form  of 166 

forms,  R.  A.  0.  A 191 

Statement  of  differences  must  show  authority  for  claimed 

divisions   

Statements  of  differences  and  correction  accounts 22 

or  correction  accounts  received 

after  five  years 27 

Station  freight  accounts 71,72,73 

Stations,  non-agency,  waybilling  from 170 

Official  list  of  open  and  prepay 

Stop-off  charges 167 


8  FREIGHT  INDEX 

PARAGRAPH 

Summary  as  basis  of  settlement 33 

clerical  errors  in 34 

junction  settlement 63,64 

Switching  charges   absorbed 51 

local 88 

settlement  forms 79 

settlements 

74,  75,  76,  77,  78,  79,  80,  81,  82,  83,  84  ,85,  86,  87,  88 

lank  cars  not  subject  to  revenue  charges 182, 183 

Tariff  charges,  collection  of 133 

uncollectible,  disposition  of 136 

Tax,  war,  notations  regarding '       168 

Through    billing 1 

rates  and  simplified  divisions 1 

Tonnage  interchanged  between  carriers 186 

Tracing  waybills  improperly  reported 42,43 

unreported 44,  45,  46,  47,  48,  49,  50 

Transfer  freight  bills 55, 166 

and  waybills,  revision  of 126 

to     show     record     of 

weighing    152, 153 

errors  in 57,  58,  59 

for  short  freight,  accepted  by  junc- 
tion agents 66 

Transferred  freight 158 

Transportation  charges,  collection  of 127, 128 

Uncollectible  charges,  disposition  of  and  responsibility  for  132 

tariff  charges,  disposition  of 136 

Undercharge  in  advances,  notice  of 144,145 

Undercharges  and  overcharges,  correction  of 129 

recommendations,    appli- 
cation   of 137 

in    advances 138 

refund  of 139, 140, 141 

collected    by    Railway    Weighing    Associa- 
tions, etc.— 187, 188 

method  of  handling  by  freight  accounting 

officers 142,143 

to  be  borne  by  destination  carrier 

Uniform  blank,  freight  bill 104 

classification,  Government  freight 109 

forms,  bills  of  lading 99,100,101 

Unreported  waybills,  responsibility  for  promptly  tracing 

for   37 

tracing    for 44,  45,  46,  47,  48, 49,  50 

Use  of  envelopes 

estimated  weights 

mechanical  devices  in  freight  accounting  work 

War  tax,  notations  regarding 168 

Waybill,  astray  freight,  carbon  copy 92 

correction   notice 7, 8,  9, 10, 11, 15, 16, 17, 18 

destination  carrier,  responsibility  of 

for  perishable  freight 171 

"Prepaid    Only" 

separate  for  each  carload  shipment 

to  show  information  governing  car  movement 

stamps  and  notations 159 


FREIGHT  INDEX  9 

PARAGRAPH 

Waybilling  astray  less  carload  freight 91 

from  non-agency  stations 170 

Government    freight : 113 

Interline    1 

notations  not  to  be  abbreviated 147 

when  through  rates  and  percentage  divisions 

are   published 125 

Waybills  and  freight  at  destination,  matching  of 40,  41 

transfer  freight  bills,  revision  of 126 

to  show  description  of 

freight  _  163 
record      of 

weighing  152, 153 

astray  freight 90 

settlements   for 93,  94,  95 

freight  at  destination,  matching  of 38,  69 

changing 7 

copies  of 6,169 

correction   of 7 

distinctive  color,  "Order"  freight 146 

for  short  freight,  reporting 

improperly  reported,  tracing 42,43 

interline,  junction  record 

L.  C.  L.,  separated  from  freight 

paper  for  copies 169 

preparation  of 

reported  incorrectly  by  receiving  carrier 

revenue  columns  on 150 

separate,  for  Government  freight 112 

size  of 173 

stamps    on 174 

to  be  settled 5 

junction  station 54 

move  with  freight 

show  full  name  of  shipper 

original  car  numbers,  etc 156 

unreported,  responsibility  for  promptly  tracing — 

writing    

Weight  reduction,  authority  to  be  shown 

Weights,  estimated,  use  of 155 

When  charges  are  not  collected  at  time  of  issuance  of  pre- 
paid bill  of  lading— 103 

Writing    waybills 4 


R.A.O.A.  1920  SYNOPSIS 


FREIGHT 


R.  A.  0.  A.  PLAN  OF  AUDIT  OFFICE  INTERLINE 
FREIGHT  SETTLEMENTS 

1.  Interline  Way  billing.  Accounting  departments  are 
being  constantly  urged  by  traffic  departments  and  others 
to  extend  interline  waybilling  arrangements,  and,  while 
the  Railway  Accounting  Officers  Association  has  repeat- 
edly recommended  that  interline  billing  is  desirable,  it 
has  also  drawn  attention  to  the  fact  that  the  chief  obstacle 
to  the  general  extension  of  through  billing  is  the  failure 
of  carriers  to  provide  through  rates  and  percentage  divi- 
sion bases.  The  accounting  for  interline  waybills  has 
for  a  long  time  been  attended  by  difficulties  arising  from 
defects  in  percentage  and  division  sheets,  among  which 
may  be  mentioned  the  inconvenient  arrangement  of  the 
subject-matter  of  the  publications;  the  omission  of  im- 
portant and  constantly  used  data,  to  procure  which 
other  issues  must  be  consulted;  the  failure  to  pub- 
lish divisions  at  the  time  a  tariff  is  issued ;  the  employ- 
ment of  complicated  bases  of  division  instead  of  simple 
per  cents.  These  defects  have  resulted  in  a  great  increase 
in  clerical  work  and  expense  out  of  proportion  to  the 
increase  in  the  number  of  interline  waybills,  and  have 
become  a  cause  of  serious  concern  to  accounting  officers. 
Percentage  divisions  alone  can  be  applied  in  interline 

10 


R.  A.  0.  A.  1920  SYNOPSIS— FREIGHT  11 

settlement  with  the  minimum  expenditure  of  time  and 
labor,  and  every  change  from  an  arbitrary  to  a  percentage 
basis  means  an  immediate  economy  that  will  be  realized 
month  after  month  for  all  time.  Unorganized  efforts  on 
the  part  of  members  of  the  Association  to  correct  this 
evil  have  not  been  successful.  In  many  instances  traffic 
officials  appealed  to  have  been  indifferent,  probably  be- 
cause they  are  not  fully  alive  to  the  magnitude  of  the 
evil  and  the  need  of  a  remedy.  In  other  cases  cooperation 
on  the  part  of  traffic  officers  has  been  frustrated  by  reason 
of  the  fact  that  they  could  not  convert  to  their  views  other 
interested  carriers  or  traffic  associations.  A  determined 
effort  should,  therefore,  be  made  to  improve  a  condition 
which  so  seriously  affects  the  settlement  between  carriers 
for  proportions  of  freight  charges  on  interline  shipments. 

2.  Forms.     The  following  R.  A.  0.  A.  standard  forms 
should  be  used  under  this  plan: 

98.  Waybill — Single  Consignment. 

99.  Waybill  for  more  than  one  Consignment. 

100.  Astray  Freight  Waybill. 

101.  Live-Stock  waybill. 

104.  Interline  Freight  Abstract. 

105.  Interline  Freight  Division  Statement. 

107.  Interline  Freight  Correction  Account. 

108.  Interline  Freight  Statement  of  Differences. 
110.     Interline  Freight  Summary. 

120.     Recapitulation  of  Interline  Abstracts. 
144.     Interline  Waybill  Tracer. 
147.     Agent's  Waybill  Correction. 

3.  Name  of  Plan.     This  method  of  settling  interline 
freight  accounts  shall  be  known  as  the  R.  A.  O.  A.  Plan 
of  Audit  Office  Interline  Freight  Settlements. 

4.  Preparation  of  Waybills.    All  waybills  shall  be  pre- 
pared by  the  use  of  a  typewriter,  pen  and  ink,  or  indelible 
pencil.     To  overcome  the  obvious  objection  to  the  use  of 
indelible  pencil,  wherever  it  is  used,  the  writing  should  be 
set  by  a  press  or  damp  cloth.    Under  no  circumstances 
shall  a  black  lead  pencil  be  used. 


12  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

5.  Waybills  to  be  Settled.    Interline  waybills  between 
such  stations  and  over  such  lines  as  have  been  agreed 
upon  by  the  carriers  interested. 

6.  Copies  of  Waybills.    No  copies  of  waybills  should  be 
furnished  to  destination  or  intermediate  carriers  except, 
that  for  specific  purposes,  copies  of  each  individual  way- 
bill requested  should  be  furnished. 

7.  Correction  of  Waybills.    When  an  original  waybill  is 
changed  by  a  billing  or  intermediate  agent,  the  correction 
must  be  made  in  ink,  showing  date,  where  and  by  whom 
made.    In  such  cases,  waybill  correction  notice  should  not 
be  issued  by  billing  or  intermediate  agent.     (See  para- 
graph No.  10.) 

8.  When  a  change  involves  the  delivery  of  the  property, 
or  the  collection  of  additional  charges,  and  the  amount 
involved  is  sufficient  to  justify  it,  the  information  should 
be  wired  to  the  waybill  destination  agent,  and  waybill 
correction  notice,  with  requisite  number  of  copies,  and 
copy  of  telegram,  forwarded  to  the  Freight  Accounting 
Officer  of  the  issuing  carrier. 

9.  When  a  change  is  necessary  after  the  original  way- 
bill has  passed  the  billing  or  intermediate  agents  a  waybill 
correction  notice  with  requisite  number  of  copies  shall  be 
issued  by  the  agent  desiring  to  make  the  change,  and 
forwarded  to  the  Freight  Accounting  Office  of  the  carrier 
issuing  the  correction  notice,  who  will  make  distribution 
in  accordance  with  the  requirements  of  each  interested 
carrier. 

10.  The  waybill  destination  carrier  shall  be  responsible 
for  the  collection  of  and  accounting  for  the  proper  reve- 
nue, regardless  of  the  final  destination  of  the  shipment, 
and  shall  promptly  issue  a  separate  waybill  correction 
notice  for  each  item  of  prepaid  or  advances  corrected, 
embracing  all  changes  made  on  the  original  waybill  while 
en  route  or  at  destination,  except  that  by  agreement 
between   carriers,  differences   in   advances   and   prepaid 
charges  may  be  adjusted  by  "Prepaid  Only"  waybills. 

By  agreement  between  carriers,  the  exchange  of  way- 


R.  A.  O    A.  1920  SYNOPSIS— FREIGHT  13 

bill  correction  notices  affecting  freight  charges  only  may 
be  dispensed  with. 

11.  In  the  audit  office  revision  of  interline  waybills  it  is 
recommended  that  all  errors  in  freight  charges  shall  be 
corrected  and  that  the  correct  amount  shall  be  collected 
and  reported,  but  no  waybill  correction  notice  need  be 
issued  for  errors  amounting  to  less  than  one  dollar  ($1.00) 
on  any  one  item. 

12.  All  differences  in  advances  on  interline  waybills 
should  be  corrected  by  the  waybill  destination  carrier,  and 
such  waybills  settled  in  interline  freight  account  on  basis 
of  corrected  figures,  except  that  by  agreement  between 
carriers  such  differences  may  be  adjusted  by  "Prepaid 
Only"    waybills,    but   miscellaneous    advances,    such    as 
charges  for  .drayage,  icing,  stop-over,  etc.,  should  not  be 
reduced  without  the  authority  of  the  waybilling  carrier. 
If  miscellaneous  charges  have  been  reduced  or  crossed 
off  before  a  waybill  is  received  at  the  destination  station 
and  the  receiving  carrier  is  without  the  authority  of  the 
waybilling  carrier  or  the  authority  for  such  correction 
is  not  clearly  shown  on  the  waybill,  the  charges  should  be 
restored  and  the  full  amount  collected  and  reported.  When 
miscellaneous  charges  of  any  character  collectible  from 
consignee  accrue  in  transit,  they  shall  be  covered  by  "Ad- 
vances Only"  waybills,  which  shall  clearly  describe  the 
services  for  which  the  charges  are  made.     Such  waybills 
and  regular  waybills  shall  be  cross  referenced  to  each 
other,  and  the  amount  and  character  of  the  charges  shall 
be  noted  as  information  on  the  regular  waybill  in  the  lad- 
ing column ;  the  "Advances  Only"  waybill  shall  be  securely 
attached  to  and  move  with  the  regular  waybill  when 
possible. 

13.  When  a  shipment  is  contracted  for  prepaid,  and  the 
shipper  is  a  credit  patron,  the  bill  of  lading    shall   be 
stamped,  over  the  agent's  signature : 

"The  charges  on  this  shipment  fully  Prepaid 

: Agent." 

and  the  waybill  stamped  "Fully  Prepaid." 


14  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

14.  When  a  shipment  is  contracted  for  prepaid,  with  a 
shipper  other  than  a  credit  patron,  the  bill  of  lading  to 
be  receipted,  in  the  space  provided   therefor,   for  the 
amount  collected. 

15.  In  the  event  of  an  error  in  billing  collect  or  insuffi- 
ciently prepaid,  a  shipment  contracted  for  Fully  Prepaid 
(Paragraph  13)  shipment  should  be  delivered,  and  agent 
of  billing  carrier  requested  to  make  necessary  adjustment. 
Billing  agent  must  furnish  immediately  a  "Prepaid  Only" 
waybill  or  correction  notice  to  fully  prepay  the  charges. 

16.  In  the  event  of  an  error  in  billing  collect  or  insuffi- 
ciently prepaid,  a  shipment  contracted  with  a  shipper 
other  than  a  credit  patron  (Paragraph  14),  the  additional 
amount  necessary  shall  be  collected  at  destination  and 
waybill  correction  notice,  increasing  freight  charges  to 
proper  basis,  duly  issued,  the  total  "Prepaid"  to  be  in- 
creased only  upon  authority  of  the  waybilling  carrier. 

17.  When  correction  notice  is  issued  subsequent  to  the 
original  reporting  of  the  waybill,  it  shall  be  included  in 
interline  correction  account,  provided  that  the  minimum 
of  one  dollar  ($1.00),  as  indicated  in  paragraph  22,  shall 
be  observed.    On  shipments  rewaybilled  en  route,  adjust- 
ments shall  be  made  through  junction  freight  settlement. 

18.  All  waybill  correction  notices  shall  give  reference  to 
the  tariff  and  division  sheets  authorizing  correction,  and 
in  case  of  weight  reduction  authority  should  be  shown, 
including  gross,  tare,  and  net  weight,  and  point  at  which 
weighed,  when  the  shipment  is  a  carload. 

19.  Abstracts  and  Division  Statements.    The  receiving 
carrier  shall  prepare  abstracts  of  all  waybills  received  and 
reported  by  receiving  agents  in  the  month's  account  for 
which  settlement  is  made,  showing  thereon  in  the  place 
provided  therefor  the  percents,  or  other  bases  of  division, 
and  the  apportionment  of  revenue.    Waybills  from  each 
station  to  each  station  via  each  junction  must  be  shown 
separately  each  sheet  to  contain  waybills  from  one  station 
to  one  station  only.     Division  statements  similarly  ar- 
ranged must  also  be  prepared,  showing  each  carrier's  pro- 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  15 

portion  of  the  joint  revenue  from  each  station  to  each 
station  separately.      (See  Paragraph  175.) 

20.  The  settling  carrier  shall  retain  original  abstracts 
and  division  statements,  sending  first  carbon  copy  to  way- 
billing  carrier  and  legible  copies  to  each  intermediate  car- 
rier in  time  to  reach  them  not  later  than  the  18th  of  the 
succceeding  month. 

21.  When  the  receiving  carrier  is  unable  to  forward  the 
abstracts  and  division  statements  in  time  to  reach  their 
destination  on  or  before  the  date  agreed  upon,  it  shall, 
on  or  before  the  agreed  date,  notify  carriers  interested, 
by  wire,  of  their  respective  proportions  of  the  freight 
revenue  and  in  addition  thereto  advise  the  forwarding 
carrier  the  amounts  of  advances  and  prepaid. 

22.  Statements  of  Differences  and  Correction  Accounts. 
Discrepancies  discovered  by  forwarding  or  intermediate 
carriers  in  waybills,  abstracts,  division  statements,  or  cor- 
rection accounts  shall  be  taken  up  for  adjustment  with  the 
receiving  carrier  in  a  statement  of  differences  and,  if  ap- 
proved, shall  be  embodied  in  a  correction  account  by  the 
receiving  carrier,  together  with  discrepancies  found  in 
waybills,  abstracts,  division  statements,  or  correction  ac- 
counts to  which  attention  may  not  have  been  called  by 
any  other  carrier;  provided,  however,  that  corrections  in 
the  freight,  advances,  prepaid  or  proportions,  which  collec- 
tively amount  to  a  net  sum  of  less  than  one  dollar  ($1.00), 
shall  not  be  included  in  statements  of  differences  or  cor- 
rection accounts,  except  that,  if  such  differences  affect  the 
settlement  with  at  least  one  of  the  interested  carriers, 
including  the  settling  carrier,  to  the  extent  of  one  dollar 
($1.00)  or  more,  adjustment  shall  be  made  with  all  car- 
riers interested.    When  a  correction  has  been  excluded  by 
reason  of  the  minimum  rule  and  a  subsequent  correction 
increases  the  difference  to  one  dollar  ($1.00)   or  more, 
the  total  difference  shall  be  included  in  the  correction  ac- 
count.    (See  Paragraphs  42  and  43.) 

23.  Correction  Accounts  must  show  the  corrected  divi- 
sions in  space  provided  on  R.  A.  0.  A.  Standard  Form  107. 


16  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

24.  Statement  of  Differences  must  show  authority  for 
claimed  divisions  on  R.  A.  0.  A.  Standard  Form  108  in 
space  "Remarks  by  issuing  carrier." 

25.  The  minimum  for  correction  does  not  relate  to  set- 
tlements with  shippers  and  consignees,  or  in  any  way 
affect  the  integrity  of  the  rate.     Unless  statements  of 
differences  are  covered  by  correction  accounts  or  objection 
is  made  thereto  within  sixty  (60)   days  of  the  date  of 
their  issue,  the  issuing  carrier  may  make  the  correction 
account. 

26.  When  errors  in  interline  freight  settlements  are 
disclosed  in  the  investigation  of  claims,  such  errors  should 
be  adjusted  through  correction  account  and  the  claims  set- 
tled on  basis  of  correct  divisions. 

27.  When  correction  accounts  or  statements  of  differ- 
ences are  received  after  the  expiration  of  five  years  from 
date  of  original  settlement  they  may  be  declined;  how- 
ever,  initial   or  intermediate  carrier  shall  accept  cor- 
rection accounts  based  on  statements  of  differences,  if 
received  within  six  years. 

28.  Correction  accounts  shall  be  issued  by  the  receiving 
carrier  only,  except  as  provided  in  paragraph  25,  each 
intermediate  carrier  to  be  furnished  a  legible  hard  copy 
thereof.     Correction  accounts  should  be  retained  in  the 
issuing  office  until  the  interline  account  for  the  month  in 
which  they  are  to  be  included  is  prepared,  and  transmitted 
with  the  abstracts  and  division  statement  in  one  enclosure. 
The  summary  should  accompany  them  unless  sent  under 
separate  cover  by  United  States  or  Canadian  mail  as  pro- 
vided in  paragraph  33. 

29.  The  net  balance  of  each  correction  account  as  ren- 
dered shall  be  included  in  the  current  settlement. 

30.  Discrepancies  in  correction  accounts  shall  be  hand- 
led in  the  same  manner  as  those  in  the  original  settle- 
ment. 

31.  Correction  accounts  shall  cover  differences  only. 
Waybills  not  accounted  for  in  the  current  settlement  shall 
be  included  in  subsequent  abstracts  and  division  state- 
ments. 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  17 

32.  When  the  receiving  carrier  has  reported  waybills 
to  one  intermediate  carrier,  that  should  have  been  re- 
ported to  another,  the  original  settlement  thereof  shall  be 
made  void  by  correction  account,  and  such  waybills  shall 
be  reported  via  the  proper  route  in  the  current  abstract. 

33.  Summary.     The  abstracts  and  division  statements, 
with  the  summary  as  rendered,  except  as  provided  in 
paragraph  34,  shall  constitute  the  basis  of  settlement. 
The  summary  shall  be  forwarded  by  United  States  or 
Canadian  mail,  if  it  will  reach  destination  before  the 
remainder  of  the  papers. 

34.  CJerical  errors  in  the  summary  shall  be  subject  to 
correction  before  settlement  is  made,  immediate  notice 
to  be  given  by  wire. 

35.  Manner  of  Settlement.   The  receiving  carrier  shall 
pay  to  each  intermediate  carrier  its  proportion  of  the 
interline  freight  revenue,  whether  the  freight  charges 
are  prepaid  or  collect,  advances  and  prepaid  to  be  included 
in  the  settlement  with  the  forwarding  carrier.     Settle- 
ment shall  be  made  upon  balances,  which  shall  be  subject 
to  sight  draft,  on  or  before  the  25th  of  the  succeeding 
month. 

36.  By  agreement  between  carriers,  drafts  or  remit- 
tances may  be  made  weekly — during  current  month — for 
approximate  balances,  the  amount  to  be  agreed  upon — 
final  payment  to  close  the  account  to  be  made  on  or  before 
the  25th  of  the  succeeding  month,  as  provided  in  para- 
graph 35. 

37.  Responsibility  for  Promptly  Tracing  for  Unreported 
Waybills.    The  responsibility  for  properly  accounting  for 
interline  waybills  rests  primarily  upon  the  receiving  car- 
rier, but  the  forwarding  and  intermediate  carriers  shall 
share  the  responsibility  to  the  extent  of  their  revenues, 
if  they  do  not  promptly  trace  for  unreported  waybills 
as  provided  in  paragraph  44. 

38.  Junction  Agents  to  Accept  and  Forward  Without 
Delay,  Interline  Waybills  for  Short  Freight.     Receiving 
and  intermediate  carriers  shall  accept  and  forward  with- 


18  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

out  delay  through  junctions  to  destinations,  interline  way- 
bills for  less  than  carload  shipments  routed  via  their  lines, 
when  all  or  a  part  of  the  freight  checks  short;  the  usual 
record  of  shortage  at  each  junction  to  be  noted  upon  the 
waybills. 

39.  Reporting  Waybills  for  Short  Freight.  When  freight 
is  short  at  destination,  the  waybills  shall  be  reported,  but 
on  request  of  the  receiving  carrier,  the  forwarding  carrier 
shall  immediately  proceed  to  establish  delivery  of  the 
freight  and  failing  to  do  so  within  sixty  (60)  days  from 
date  of  request,  adjustment  shall  be  made  by  claim,  in 
accordance  with  the  R.  A.  0.  A.  Overcharge  Claini  Rules. 
Carriers  may,  by  agreement,  waive  the  established  min- 
imum on  this  class  of  claims. 

40.  Matching   Waybills   and    Freight   at   Destination. 
When  the  destination  of  short  freight  is  a  station  on  the 
line  of  two  or  more  carriers,  the  agent  of  the  carrier  via 
which  the  shipment  is  routed  who  holds  the  waybill,  shall 
advise  the  agents  of  the  other  carriers,  of  the  shortage, 
giving  a  description  of  the  freight.     The  other  agents 
should  carefully  examine  their  records  and  warehouses. 
If  the  freight  is  found  to  be  on  hand,  it  shall  be  turned 
over  to  the  carrier  holding  the  waybill.    If  it  has  been 
received  and  delivered,  the  charges  shall  be  turned  over 
to  said  carrier.    Provided,  however,  that  when  a  carrier 
transports  an  entire  shipment  which  is  astray,  and  that 
weighs  5,000  pounds  or  more,  the  carrier  holding  the 
revenue  waybill,  shall  surrender  it  to  the  carrier  per- 
forming the  transportation  service.    In  the  event  the  ship- 
ment (5,000  pounds  or  more)  is  only  a  part  of  a  consign- 
ment, the  remainder  thereof  having  been  handled  by  the 
carrier  holding  the  revenue  waybill,  the  carrier  transport- 
ing the  astray  portion  of  the  shipment  shall,  on  an  order 
from  the  carrier  holding  the  revenue  waybill,  effect  deliv- 
ery to  the  consignee  without  charges.    The  revenue  on 
the  entire  shipment  shall  be  apportioned  between  the 
interested  carriers  on  the  basis  of  the  weight  handled 
by  each.     Provided  further  that  when  a  carrier  trans- 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  19 

ports  a  car  containing  1.  c.  1.  astray  freight  weighing  5,000 
pounds  or  more,  the  carrier  holding  the  revenue  waybills 
shall  surrender  them  to  the  carrier  performing  the  trans- 
portation service  subject  to  the  foregoing  provisions  of 
this  paragraph. 

After  the  collection  of  charges  from  consignee  by  the 
carrier  making  delivery  of  freight  received  on  astray 
freight  waybill,  any  subsequent  adjustment  of  charges 
with  consignee  shall  be  accomplished  by  such  carrier. 

41.  The  following  examples  illustrate  doubtful  points 
arising  in  the  application  of  the  principles  embodied  in  the 
preceding  recommendations,  viz.: 

Example  1.  Destination  carrier  A  receives  both  the 
shipment  and  the  original  waybill;  the  waybill  is  routed 
via  the  destination  carrier  B.  Both  the  waybill  and  the 
revenue  in  this  case  belong  to  A. 

Example  2.  Destination  carrier  A  receives  the  ship- 
ment ;  destination  carrier  B  receives  the  original  waybill ; 
the  waybill  is  routed  via  A.  Both  the  waybill  and  the 
revenue  belong  to  A. 

Example  3.  Destination  carrier  A  receives  and  delivers 
a  shipment  on  a  copy  of  the  original  waybill  routed  via 
destination  carrier  B;  the  original  waybill  cannot  be 
found.  The  revenue  and  the  waybill  both  belong  to  A. 

Example  4.  An  intermediate  carrier  C  transports  a  car 
of  1.  c.  1.  freight  on  a  non-revenue  waybill;  intermediate 
carrier  D,  via  which  the  shipments  are  routed,  receives 
the  revenue  waybills.  The  revenue,  when  the  freight 
weighs 5,000  pounds  or  more,  belongs  to  C;  but  when  it 
weighs  less  than  5,000  pounds,  the  revenue  belongs  to  D. 

Example  5.  An  intermediate  carrier  C  transports  an 
1.  c.  1.  shipment  accompanied  by  the  original  waybill.  The 
waybill  is  routed  all  the  way  via  the  destination  carrier 
D.  Carrier  C  should  receive  its  proportion  of  the  revenue. 

Example  6.  An  intermediate  carrier  C  transports  an 
1.  c.  1.  shipment  accompanied  by  the  original  waybill.  The 
waybill  is  routed  via  intermediate  carrier  D.  The  inter- 
mediate revenue  belongs  to  C. 


20  R.  A.  0.  A.  1920  SYNOPSIS— FREIGHT 

Example  7.  Destination  carrier  A  receives  shipment 
weighing  5,000  pounds  or  more,  which  is  only  a  part  of  a 
consignment;  destination  carrier  B  holds  remainder  of 
shipment  and  revenue  waybill.  The  waybill  belongs  to 
destination  carrier  B  which  should  collect  all  charges  and 
adjust  with  destination  carrier  A  on  basis  of  weight  trans- 
ported by  each. 

42.  Tracing  Waybills  Improperly  Reported.     The  for- 
warding or  intermediate  carrier  shall  send  to  the  receiving 
carrier  a  statement  of  differences,  R.  A.  O.  A.  Standard 
Form  No.  108,  for  each  waybill  reported,  which  cannot 
be  located. 

43.  When  the  receiving  carrier  finds  a  waybill  has  been 
reported  in  error,  it  shall  return  the  statement  of  differ- 
ences showing  the  correct  reference  or  the  month's  cor- 
rection account  in  which  adjustment  will  be  made. 

44.  Tracing  Unreported  Waybills.     Waybills   not  re- 
ported by  waybill  destination  carrier  in  the  current  or  suc- 
ceeding month's  account  should  be  immediately  traced  for 
by  the  billing  and  intermediate  carriers,  a  separate  tracer, 
R.  A.  0.  A.  Form  144,  for  each  waybill  to  be  sent  to  the 
waybill    destination    carrier.     No    tracing    for    waybills 
should  be  made  until  the  abstracts  of  the  current  and  suc- 
ceeding month  of  all  other  carriers  that  might  have  re- 
ceived such  freight,  have  been  checked.     Two  copies  of 
the  waybill  should  accompany  the  first  tracer.     In  the 
event  an  intermediate  carrier's  tracer  is  returned  by  way- 
bill destination  carrier,  with  advice  of  no  record  of  way- 
bill, the  tracer  with  all  papers  attached  should  be  sent  to 
the  billing  carrier,  which  carrier  shall  advise  the  tracing 
carrier  the  name  of  the  carrier  which  settled  the  waybill 
and  the  month's  account  in  which  settled ;  or,  if  the  way- 
bill has  not  been  settled,  the  billing  carrier  shall  complete 
the  tracing  and  advise  the  intermediate  carrier  the  result. 

45.  When  the  freight  has  been  received  at  destination 
by  the  carrier  addressed,  the  tracer  must  be  returned  to 
the  issuing  carrier,  showing  the  month's  account  in  which 
the  waybill  will  be  reported. 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  21 

46.  When  both  the  freight  and  original  waybill  covering 
carload  shipments  are  short  at  destination,  the  tracer  with 
all  papers  attached  must  be  promptly  returned  to  the 
issuing  carrier,  with  advice  to  that  effect,  and  no  report 
made  of  the  waybill,  provided,  however,  that  if  delivery 
at  the  junction  of  the  freight  be  established,  the  way- 
bill must  be  reported. 

47.  Waybills    covering   less    than   carload    shipments 
should  be  reported  immediately  upon  receipt  of  tracers, 
regardless  of  whether  or  not  delivery  at  the  junction,  of 
either  the  original  waybill  or  freight,  has  been  established. 
The  accounting  department  of  carrier  traced  should  have 
its  agent  proceed  in  accordance  with  paragraph  40  before 
returning  the  papers. 

48.  When  freight  covered  by  an  interline  waybill  has 
been  destroyed  by  fire,  wreck,  or  otherwise,  on  the  line  of 
an  intermediate  carrier,  or  if  delivery  of  a  waybill  and 
shipment  has  been  shown  to  an  intermediate  carrier  and 
such  carrier  is  unable  to  show  delivery  to  its  next  con- 
nection, the  waybill  shall  be  reported  by  the  intermediate 
carrier  and  correction  notice  issued  accordingly.     Such 
carrier,  in  making  settlement  should  apportion  revenue 
to  carriers  that  have  performed  service  on  basis  of  rates 
and  divisions  to  original  point  of  destination.     If  the 
freight  is  destroyed  on  the  line  of  the  billing  carrier,  cor- 
rection notice  shall  be  issued  voiding  the  waybill  for  inter- 
line settlement  and  changing  it  to  read  to  station  nearest 
point  where  freight  was  destroyed. 

49.  The  foregoing  tracing  provisions  apply  to  waybills 
for  both  carload  and  less  than  carload  freight,  but  it  is 
optional  with  the  receiving  carrier  whether  or  not  way- 
bills for  carload  freight  shall  be  taken  into  account  before 
the  freight  is  located. 

50.  When  either  a  forwarding  or  intermediate  carrier 
fails  to  trace  for  unreported  waybills  within  four   (4) 
months  from  date  of  issue,  it  shall  be  held  responsible  on 
a  revenue  basis  with  the  receiving  carrier  for  any  loss  of 


22  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

revenue  that  may  result  from  failure  to  report  the  way- 
bills from  any  cause. 

51.  Absorbed    Switching    Charges.    When    absorbed 
switching  charges  are  to  be  prorated  between  carriers 
interested  in  the  freight  revenue,  they  may  be  settled 
through  interline  freight  account,  either  in  current  settle- 
ment or  through  correction  account,  as  agreed  to  between 
the  carriers  interested,  it  being  understood  that  when  set- 
tlement with  switching  roads  is  made  by  the  initial  trans- 
portation carrier,  the  correction  account  shall  be  made 
by  it. 

52.  Divisions  Not  Furnished.     When  waybills  are  re- 
ceived by  destination  carriers,  moving  under  through 
rates  for  which  divisions  have  not  been  furnished  by  the 
traffic  departments,  such  waybills  should  be  reported  in 
current  interline  freight  settlement  and  the  revenue  ap- 
portioned between  the  carriers  interested  on  a  reasonable 
basis. 

R.  A.  0.  A.  PLAN  OF  JUNCTION  FREIGHT 
SETTLEMENTS 

53.  Forms.     The  following  R.  A.  0.  A.  standard  forms 
should  be  used  under  this  plan: 

117.  Junction  Settlement  Certificate. 

118.  Notice  of  Undercharge  in  Advances. 
123.     Freight  Bill. 

126.    Junction  Settlement  Sheet. 

54.  Waybills.    All  waybills  made  to  junction  station  for 
freight  to  be  delivered  to  connections,  as  well  as  interline 
waybills  made  to  points  beyond  with  provision  for  junction 
settlements  en  route,  should  be  handled  under  this  plan. 

55.  Transfer  Freight  Bills.    Freight  delivered  to  con- 
nections subject  to  junction  settlement  shall  be  accompa- 
nied by  a  transfer  freight  bill,  R.  A.  0.  A.  Form  123, 
rendered  in  duplicate  by  the  carbon  process.    A  thorough 
revision  of  transfer  freight  bills  at  junction  points  should 
be  made,  and  every  effort  made  to  have  them  correct  before 
rebilling.    The  carrier  receiving  the  freight  and  transfer 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  23 

freight  bill  shall  promptly  check  the  freight,  sign  the 
duplicate  freight  bill,  if  correct,  and  return  the  latter  to 
delivering  carrier  as  an  acknowledgment  of  receipt  of  the 
freight  and  an  acceptance  of  the  transfer  freight  bill  for 
settlement. 

56.  Prepayments  at  Junctions.     In  the  settlement  of 
interchange    freight    traffic,    prepayments    at    junction 
points  should  be  treated  in  the  same  manner  as  if  the 
shipments  were  billed  collect,  i.  e.,  receiving  agent  should 
credit  the  delivering  agent  for  the  entire  proportions  of 
freight  and  advances  up  to  his  station,  and  accept  credit 
for  the  entire  amount  of  prepaid  as  billed.    When  freight 
which  has  been  prepaid  at  point  of  origin,  either  wholly 
or  in  part,  is  rebilled  from  a  junction  point,  the  rebilling 
agent  shall  show  all  charges  up  to  the  rebilling  station 
as  "Advances"  and  the  total  amount  of  the  prepayment 
as  "Prepaid."     Prepaid  charges  may  be  increased  only 
upon  authority  of  the  carrier  issuing  the  transfer  freight 
bill. 

57.  Corrections.    Errors  in  transfer  freight  bills  that 
have  not  been  signed  and  returned  by  the  agent  of  the 
outbound   carrier   shall   be  adjusted  regardless   of  the 
amount. 

58.  Errors  arising  from  incorrect    changes    made    in 
transfer  freight  bills  by  the  agent  of  the  outbound  car- 
rier shall,  upon  demand  of  the  agent  of  the  inbound  car- 
rier, be  adjusted  regardless  of  the  amount. 

59.  Errors  in  transfer   freight  bills   that   have   been 
signed  and  returned,  except  errors  caused  by  incorrect 
changes  made  by  the  agent  of  the  outbound  carrier,  shall 
be  adjusted  only  when  they  amount  to  one  dollar  ($1.00) 
or  more.    In  the  event  there  are  two  or  more  unsettled 
corrections  affecting  the  same  freight  bill  which,  when 
united,  make  a  net  difference  oif  one  dollar   ($1.00)   or 
more,  correct  transfer  freight  bill  for  the  amount  of  the 
net  difference  shall  be  rendered  and  adjusted.    This  min- 
imum does  not  relate  to  settlements  with  shippers  or  con- 
signees, nor  in  any  way  affect  the  integrity  of  the  rate. 


24  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

60.  All  corrections,  including  those  based  on  joint  or 
local  rates,  miscellaneous  transportation  charges,  weight, 
etc.,  shall  be  accepted  by  junction  agents  at  anytime  before 
or  after  the  month's  account  has  been  closed,  and  included 
in  current  settlements;  provided,  however,  that  when  it 
is  impossible  for  destination   carrier  to  detect  under- 
charges by  a  proper  revision  of  waybills  or  junction  trans- 
fer, and  such  undercharges  are  uncollectible,  they  shall  be 
borne  by  the  carrier  at  fault  and  adjusted  in  accordance 
with  the  R.  A.  O.  A.  Overcharge  Claim  Rules. 

61.  Junction  Settlement  Sheet.    Each  carrier  shall  pre- 
pare a  junction  settlement  sheet,  R.  A.  O.  A.  Form  126, 
for  the  settlement  period,  embracing  all  freight  bills  de- 
livered or  received,  as  may  be  agreed  upon. 

62.  The  junction  settlement  sheet  shall  be  made  in  dup- 
licate, both  the  original  and  duplicate  to  be  signed  by  the 
agent  of  the  issuing  carrier,  and  sent  to  the  agent  of  the 
other  carrier.     The  latter  will  retain  the  duplicate  and 
return  the  original  to  the  issuing  agent. 

63.  Summary.    After  the  exchange  of  junction  settle- 
ment sheets,  each  agent  shall  make  a  summary,  R.  A.  0. 
A.  Form  117,  and  show  the  net  balance  due  the  creditor 
carrier.    The  summary  shall  be  certified  by  both  agents 
and  a  copy  retained  by  each. 

64.  At  large  junction  and  terminal  points  carriers  may 
settle  periodically  on  junction  settlement  sheet,  R.  A.  O. 
A.  Form  126,  embracing  all  freight  bills,  either  delivered 
or  received,  as  may  be  agreed  upon,  the  money  payment 
to  be  the  balance  between  the  total  "Advances"  and  total 
"Prepaid"  thereon.     When  settlements  are  made  under 
this  paragraph  the  summary  R.  A.  0.  A.  Form  117,  pro- 
vided for  in  paragraph  63  need  not  be  used. 

65.  Settlements.     Settlements  shall  be  made  periodi- 
cally, as  may  be  agreed,  either  by  cash  or  draft. 

66.  Junction  Agents  to  Accept  Transfer  Freight  Bills 
for  Short  Freight.     An  interline  waybill  with  provision 
for  junction  settlement,  or  a  transfer  freight  bill,  for  less 
than  carload  freight  short  at  an  intermediate  junction, 


R.  A.  O    A.  1920  SYNOPSIS— FREIGHT  25 

shall  be  promptly  passed  to  and  accepted  by  the  receiving 
carrier  and  settlement  of  the  charges  accomplished  be- 
tween the  agents. 

67.  Retailing  for  Short  Freight.    The  freight  described 
on  the  transfer  freight  bill  shall  be  rewaybilled  at  once  by 
the  receiving  carrier,  with  full  charges,  to  the  destination 
shown  on  the  transfer  freight  bill  and  the  agent  at  desti- 
nation shall  take  the  waybill  into  acccount. 

68.  Matching   Waybills    and   Freight   at   Destination. 
When  the  destination  of  short  freight  is  a  station  on  the 
line  of  two  or  more  carriers,  the  agent  of  the  carrier  via 
which  the  shipment  is  routed,  who  holds  the  waybill,  shall 
advise  the  agents  of  the  other  carriers  of  the  shortage, 
giving  a  description  of  the  freight.     The  other  agents 
should  carefully  examine  their  records  and  warehouses. 
If  the  freight  is  found  to  be  on  hand,  it  shall  be  turned 
over  to  the  carrier  holding  the  waybill.    If  it  has  been  re- 
ceived and  delivered,  the  charges  shall  be  turned  over  to 
said  carrier.     Provided,  however,  that  when  a  carrier 
transports  an  entire  shipment  which  is  astray,  and  that 
weighs  5,000  pounds  or  more,  the  carrier  holding  the  rev- 
enue waybill  shall  surrender  it  to  the  carrier  performing 
the  transportation  service.     In  the  event  the  shipment 
(5,000  pounds  or  more)  is  only  a  part  of  a  consignment, 
the  remainder  thereof  having  been  handled  by  the  carrier 
holding  the  revenue  waybill,  the  carrier  transporting  the 
astray  portion  of  the  shipment  shall,  on  an  order  from  the 
carrier  holding  the  revenue  waybill,  effect  delivery  to  the 
consignee  without  charges.     The  revenue  on  the  entire 
shipment  shall  be  apportioned  between  the  interested  car- 
riers on  the  basis  of  the  weight  handled  by  each.    Pro- 
vided further,  that  when  a  carrier  transports  a  car  con- 
taining 1.  c.  1.  astray  freight  weighing  5,000  pounds  or 
more,  the  carrier  holding  the  revenue  waybills  shall  sur- 
render them  to  the  carrier  performing  the  transportation 
service  subject  to  foregoing  provisions    of    this    para- 
graph. 


26  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

After  the  collection  of  charges  from  consignee  by  the 
carrier  making  delivery  of  freight  received  on  astray 
freight  waybill,  any  subsequent  adjustment  of  charges 
with  consignee  shall  be  accomplished  by  such  carrier. 

69.  The  following  examples  illustrate  doubtful  points 
arising  in  the  application  of  the  principles  embodied  in 
the  preceding  recommendations,  viz.: 

Example  1.  Destination  carrier  A  receives  both  the 
shipment  and  the  original  waybill ;  the  waybill  is  routed 
via  the  destination  carrier  B.  Both  the  waybill  and  the 
revenue  in  this  case  belong  to  A. 

Example  2.  Destination  carrier  A  receives  the  ship- 
ment ;  destination  carrier  B  receives  the  original  waybill ; 
the  waybill  is  routed  via  A.  Both  the  waybill  and  the 
revenue  belong  to  A. 

Example  3.  Destination  carrier  A  receives  and  delivers 
a  shipment  on  a  copy  of  the  original  waybill  routed  via 
destination  carrier  B;  the  original  waybill  cannot  be 
found.  The  revenue  and  the  waybill  both  belong  to  A. 

Example  4.  An  intermediate  carrier  C  transports  a 
car  of  1.  c.  1.  freight  on  a  non-revenue  waybill ;  interme- 
diate carrier  D  via  which  the  shipments  are  routed,  re- 
ceives the  revenue  waybills.  The  revenue,  when  the 
freight  weighs  5,000  pounds  or  more,  belongs  to  C ;  but 
when  it  weighs  less  than  5,000  pounds,  the  revenue  be- 
longs to  D. 

Example  5.  An  intermediate  carrier  C  transports  an 
1.  c.  1.  shipment  accompanied  by  the  original  waybill.  The 
waybill  is  routed  all  the  way  via  the  destination  carrier 
D.  Carrier  C  should  receive  its  proportion  of  the  revenue. 

Example  6.  An  intermediate  carrier  C  transports  an 
1.  c.  1.  shipment  accompanied  by  the  original  waybill.  The 
waybill  is  routed  via  intermediate  carrier  D.  The  inter- 
mediate revenue  belongs  to  C. 

Example  7.  Destination  carrier  A  receives  shipment 
weighing  5,000  pounds  or  more,  which  is  only  a  part  of  a 
consignment;  destination  carrier  B  holds  remainder  of 
shipment  and  revenue  waybill.  The  waybill  belongs  to 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  27 

destination  carrier  B,  which  should  collect  all  charges 
and  adjust  with  destination  carrier  A  on  basis  of  weight 
transported  by  each. 

70.  Agents'  Relief  Claims.    Agents'  relief  claims,  cov- 
ering charges  for  freight  short  at  destination,  the  trans- 
fer freight  bills  for  which  have  been  accepted  from  con- 
necting carriers  without  the  freight  and  settled  in  junc- 
tion account,  shall  be  adjusted  in  accordance  with  the 
rules  of  the  Railway  Accounting  Officers  Association. 
Carriers  may,  by  agreement,  waive  the  established  min- 
imum on  this  class  of  claims. 

R.  A.  O.  A.  PLAN  OF  STATION  FREIGHT 
ACCOUNTS. 

71.  Railroad  accounting  work  is  becoming  more  exact- 
ing because  of  the  increasing  demands  for  closer  super- 
vision of  agency  accounts  to  insure  protection  of  carriers 
and  their  patrons,  and  for  more  extensive  and  compre- 
hensive statistics  on  the  part  of  carriers  as  well  as  state 
and  federal  governments.     The  accounting  methods  of 
today  are  the  result  of  developments  along  lines  of  greater 
efficiency,  and  the  successful  application  of  mechanical 
devices.    The  rendering  of  daily  reports  of  waybills  for- 
warded and  received  places  the  accounting  department  in 
continuous  touch  with  the  agents'  accounts,  and  thereby 
should  preclude  dilatory  practices  at  the  agencies.    The 
daily  system  of  reporting  waybills  permits  the  writing  at 
one  operation  of  the  station  register  and  daily  report,  there- 
by minimizing  the  work  and  increasing  the  efficiency  at  the 
agency.    The  daily  system  distributes  evenly  the  work  at 
the  stations,  eliminates  periodical  congestions,  permits  a 
close  supervision  by  agents  of  all  their  work,  aids  agents 
in  arriving  at  daily  and  monthly  balances,  lessens  the 
work  of  traveling  auditors  and  permits  the  accounting 
department  to  advance  accounting  and  statistical  work, 
and  close  the  monthly  account  at  an  early  date.     It  is, 
therefore,  the  sense  of  this    Association    that    station 
freight  accounts  can  be  audited  and  statistics  compiled 


28       •  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

with  greater  efficiency  both  at  stations  and  in  the  ac- 
counting department  through  the  medium  of  a  daily 
system  of  station  freight  accounts,  and  to  a  still  greater 
degree  with  the  assistance  of  mechanical  devices. 

72.  The  daily  system  of  freight  accounts  contemplates 
the  rendition  to  the  accounting  department  of  daily  re- 
ports of  waybills  issued  and  received.   Daily  reports  are 
also  used  by  some  carriers  in  the  preparation  of  statis- 
tical detail  and  special  statements,  and  when  so  used, 
the  forms  are  provided  with  such  additional  columns  as 
may  be  necessary  to  record  the  data  required.    All  car- 
riers do  not  compile  statistical  detail  and  special  state- 
ments from  the  daily  reports.     It  is,  therefore,  the  sense 
of  this  Association  that  it  is  inadvisable  to  recommend 
forms  for  daily  reports  on  which  provision  is  made  for 
recording  other  than  accounting  detail,  but  it  is  suggested 
that  those  carriers  which  also  use  daily  reports  for  sta- 
tistical purposes,  revise  the  forms  recommended  by  mak- 
ing such  changes  as  will  meet  their  requirements. 

73.  The  Association  recommends  the  use  of  the  fol- 
lowing R.  A.  0.  A.  Standard  Forms: 

No.  112,  Daily  Report  of  Interline  Waybills  Forwarded. 

No.  113,  Daily  Report  of  Local  Waybills  Forwarded. 

No.  114,  Daily  Report  of  Interline  Waybills  Received. 

No.  115,  Daily  Report  of  Local  Waybills  Received. 

No.  116,  Monthly  Summary  of  Daily  Reports. 

Note. — Under  the  daily  system  of  freight  accounts,  the 
reports  and  station  register  may  be  made  at  one  writing 
by  use  of  carbon  sheets.  The  totals  of  the  first  waybill 
reported  are  entered  on  the  first  line  of  the  report,  and  the 
pro  number  and  other  detail  entered  in  the  columns  pro- 
vided in  the  register.  When  a  waybill  covers  more  than 
one  pro  number,  a  separate  line  in  the  register  is  used 
for  each  pro  number,  but  the  totals  only  of  the  waybill 
are  entered  on  the  report.  The  second  waybill  is  entered 
en  the  report  opposite  the  first  blank  line  in  the  register ; 
for  example,  if  the  first  waybill  reported  covers  five  pros, 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  29 

five  lines  are  used  in  the  register  and  the  totals  of  the 
second  waybill  are  entered  on  line  six  of  the  report. 

R.  A.  0.  A.  PLAN  OF  SWITCHING 
SETTLEMENTS 

74.  Definition  of  Terms.    Interline  switching. — Switch- 
ing in  which  two  or  more  carriers  are  interested. 

Transportation  carrier. — A  carrier  performing  a  trans- 
portation service. 

Switching  Carrier. — A  carrier  performing  a  switching 
service. 

Outbound,  or  Forwarded. — Traffic  originating  on  the 
line  of  a  switching  carrier,  destined  to  a  point  outside  the 
switching  district  on  the  line  of  another  carrier. 

Inbound,  or  Received. — Traffic  originating  outside  the 
switching  district  on  the  line  of  a  carrier,  destined  to  a 
point  on  the  line  of  a  switching  carrier. 

Intermediate. — Traffic  interchanged  between  two  trans- 
portation carriers  via  the  line  of  one,  or  more  than  one 
switching  carrier. 

Inter-Terminal. — Traffic  moved  within  switching  dis- 
tricts by  two  or  more  switching  carriers. 

Interline  Switching  Waybills. — The  waybill  issued 
for  the  switch  movement  of  a  car,  and  to  be  used  as  the 
basis  of  settlement. 

75.  Fundamental  Principles.    Settlements  for  interline 
switching  may  be  made  through  accounting  departments 
or  junction  agents,  as  carriers  may  elect. 

76.  Transportation   carriers   shall   be   responsible   for 
issuing  bills  of  lading,  protecting  "Order"  consignments, 
and  the  securing  of  receipts  from  consignees;  also  for 
the  collection  of  charges  as  follows : 

(a)  Transportation  revenue. 

(b)  Switching  and  other  charges  of  interested  carriers ; 
but  transportation  carriers  shall  not  be  responsible  for  the 
collection  of  charges,  other  than  switching,  accruing  on 
the  line  of  a  destination  switching  carrier. 


30  R.  A.  0.  A.  1920  SYNOPSIS— FREIGHT 

77.  In  inter-terminal  switching  movements,  the  initial 
carrier  will  be  considered  the  transportation  carrier,  and 
the  destination  carrier  the  switching  carrier. 

Note. — While  it  is  desirable  that  the  practice  in  this 
respect  should  be  uniform  it  may  be  reversed  or  varied 
from  as  interested  carriers  elect. 

78.  Interline  switching  waybills  shall  be  issued  as  fol- 
lows: 

(a)  On  Outbound  or  Forwarded  movements,  by  the 
initial  switching  carrier. 

(b)  On  Inbound  or  Received  movements,  by  the  trans- 
portation carrier. 

(c)  On  Intermediate  movements,  by  the  initial  trans- 
portation carrier. 

(d)  On  Inter-terminal  movements,  by  the  initial  switch- 
ing carrier. 

79.  Forms.    The  following  R.  A.  0.  A.  standard  forms 
should  be  used  under  this  plan: 

137.  Interline  Switching  Waybill. 

138.  Report   of   Interline   Switching   Waybills   For- 

warded. 

139.  Report  of  Interline  Switching  Waybills  Received. 

80.  The  interline  switching  waybill  shall  consist  of  as 
many  parts  as  there  are  carriers  interested.     They  may 
be  bound  in  sets  or  book  form,  and  when  additional  copies 
are  required,  and  the  carbon  process  is  used,  extra  blanks 
may  be  inserted. 

Part  1 — For  use  of  the  issuing  carrier. 

Part  2 — For  the  use  of  yardmen  as  authority  for  the 
movement  of  the  car.  It  should  accompany  the  car  to 
switching  destination.  It  forms  the  basis  of  settlement 
between  the  interested  carriers. 

81.  Interline  switching  waybills  should  be  consecutively 
numbered. 

82.  An  interline  switching  waybill  should  be  issued  for 
each  car  and  must  show  the  information  necessary  for  the 
movement,  the  switching  revenue  due  each  carrier,  and 
whether  "Prepaid"  or  "Collect." 


R.  A.  0.  A.  1920  SYNOPSIS— FREIGHT  31 

83.  The  forwarding  agent  shall  render  an  abstract  of 
interline  switching  waybills  issued,  R.  A.  0.  A.  Form  138. 

84.  The  receiving  agent  shall  render  an  abstract  of 
interline  switching  waybills  received,  R.  A.  0.  A.  Form 
139. 

85.  When  settlements   are  made  through  accounting 
departments,  the  receiving  carrier  shall  send  to  the  for- 
warding carrier  a  copy  of  the  received  abstract  showing 
the  revenue  accruing  to  each  carrier.    Intermediate  car- 
riers, if  any,  shall  be  furnished  with  legible  copies. 

86.  Settlements  shall  be  made  on  the  abstracts  as  ren- 
dered and  discrepancies  adjusted  in  a  subsequent  settle- 
ment. 

87.  When  settlements  are  made  at  junction  stations 
instead  of  through  accounting  departments,   the  same 
forms  may  be  used  with  such  modifications  as  may  be 
necessary. 

88.  Local  Switching.    It  is  not  considered  expedient  to 
recommend  a  plan  for  local  switching,  i.  e.,  switching  in 
which  but  one  carrier  is  interested,  as  it  is  believed  that 
if  such  a  plan  were  recommended  it  would  not  be  generally 
adopted,  for  the  reason  that  many  carriers  now  have  in 
successful  operation  their  own  individual  plans,  which 
meet  local  conditions.    It  is  suggested,  however,  that  the 
forms  of  switching  waybill  and  abstract  may,  with  slight 
modifications,  be  used  for  this  purpose. 

ASTRAY  AND  MISROUTED  FREIGHT 

89.  Definition  of  Astray  Freight.     Less  than  carload 
freight  which  is  marked  for  destination  and  which  has 
become  separated  from  the  regular  revenue  waybill. 

90.  Forms.    The  following  R.  A.  0.  A.  standard  form 
should  be  used  under  this  plan: 

100.     Astray  Freight  Waybill. 

91.  Waybilling  Astray  Less  Carload  Freight.     Astray 
less  carload  freight  shall  be  waybilled  through  without 
charges  to  marked  destination  from  any  station  or  agency, 
including  junction  points,  by  the  carrier  with  which  the 


32  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

freight  checks  over ;  regardless  of  existing  interline  way- 
billing  arrangements.  When  routing  is  marked  on  astray 
package,  the  astray  waybill  should  be  routed  via  route 
corresponding  with  markings  on  package,  whenever  prac- 
ticable. When  it  is  impracticable  to  get  the  shipment 
back  into  the  route  via  which  it  is  marked  without  in- 
volving a  back  haul  or  delay  in  delivery  of  shipment  or 
the  routing  is  not  shown  on  the  package,  the  shipment 
should  be  forwarded  to  destination  via  the  most  direct 
route. 

92.  When  carriers  desire  to  do  so,  a  carbon  copy  of  the 
astray  freight  waybill  may  be  used  as  an  "over"  report. 

93.  Settlements  for  Astray  Freight  Waybills.    Astray 
freight  waybills  without  charges,  should  be  reported  by 
destination  carrier,  giving  reference  to  revenue  billing 
on  the  abstract. 

94.  Should  it  become  necessary  to  make  delivery  to 
consignee  prior  to  the  receipt  of  revenue  waybill,  charges 
should  be  collected  from  point  of  origin  to  destination,  and 
pro-rated  between  the  carriers  interested  in  the  astray 
freight  waybill,  except  that,  when  the  bill  of  lading  shows 
full  prepayment,  charges  should  not  be  collected  but  refer- 
ence to  the  prepaid  bill  of  lading  should  be  shown  on  the 
abstract. 

95.  Upon  receipt   of  the  revenue   waybill,   correction 
should  be  issued  cancelling  the  charges  on  the  astray 
freight  waybill. 

96.  Definition  of  Misrouted  Freight.    Freight  which  is 
waybilled  to  an  erroneous  destination,  or  is  forwarded 
with  revenue  waybill  to  correct  destination  via  an  un- 
authorized route. 

97.  Settlements  for  Misrouted  Freight.  Waybills  either 
interline  or  local,  for  misrouted  freight  shall  be  taken  into 
account  based  on  the  rates  applicable  via  the  route  over 
which  the  shipments  moved,   and   settlements   shall  be 
made  between  interested  carriers  accordingly. 

98.  The   adjustment  of  differences  between   carriers, 
resulting  from  settlements  with  shippers  or  consignees, 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  33 

shall  be  made  through  bill  and  voucher  or  Freight  Claim 
channels. 

BILLS  OF  LADING 

99.  Uniform  Forms.  Uniform  bills  of  lading  ("Straight" 
and  "Order")  have  been  recommended  by  the  Interstate 
Commerce  Commission.    These  forms  provide  spaces  for 
showing  advances  and  prepayment  and  carriers  should  see 
that  all  charges  accruing  up  to  and  including  the  point 
where  the  bill  of  lading  is  issued,  which  are  to  follow  to 
destination,  and  the  amount  of  prepayment  by  shipper, 
are  shown  thereon  in  the  spaces  provided  therefor. 

100.  It  is  recommended  that  when  shippers'  forms  of 
bills  of  lading  are  accepted  they  should  conform  in  all 
essential  particulars  to  the  uniform  bill  of  lading. 

101.  When  shipping  orders  and  straight  bills  of  lading 
are  prepared  at  the  same  time  by  the  carbon  process,  the 
shipping  order  should  be  on  top.     On  an  "order"  bill  of 
lading  the  number  of  packages  should  be  spelled  out,  as 
well  as  given  as  a  numeral. 

102.  Prepaid  Bills  of  Lading.    Traffic  associations  are 
requested  to  impress  upon  their  members  the  importance 
of  preparing  prepaid  shipping  orders  and  bills  of  lading 
in  such  manner  that  prepayment  of  freight  charges  shall 
be  distinctly  shown. 

103.  When  charges  are  not  collected  at  the  time  a  pre- 
paid bill  of  lading  is  issued,  to  protect  the  interests  of  all 
concerned,  the  issuing  agent  should  stamp  or  write,  and 
sign  the  following  notation  on  the  bill  of  lading: 

"The  charges  on  this  shipment  will  be  collected  from 
the  shipper  and  should  therefore  be  considered  prepaid. 

(Signed) _,  Agent." 

FREIGHT  BIIJL 

104.  Uniform  Blank.    The  form  of  freight  bill  recom- 
mended by  the  Railway  Accounting  Officers  Association, 
R.  A.  0.  A.  Standard  Form  123,  may  be  printed  in  two 
or  more  parts  to  be  used  for  delivery  receipt,  notice  of 
arrival  of  freight,  cashier's  record,  etc. 


34  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

105.  Names  of  Stations  and  Signatures.    The  names  of 
stations  and  the  signatures  of  persons  authorized  to  re- 
ceipt for  charges  should  be  written  in  full. 

106.  Miscellaneous   Charges.    Items   of   miscellaneous 
charges,   such   as   switching,   demurrage,   storage,    etc., 
should  be  shown  separately  and  properly  described. 

107.  Receipts    for    Demurrage    Charges.     Only    one 
freight  bill  should  be  issued  for  each  shipment,  but  if, 
after  settlement,  demurrage  accrues,  it  may  be  covered 
by  a  separate  freight  bill. 

108.  Notations    When    Refund    Is    Made.     When    a 
refund  is  made,  either  the  original  freight  bill  must  be 
taken  up  and  a  new  one  issued  for  the  correct  amount 
or  a  notation  in  ink  made  across  the  face  of  the  original 
freight  bill,  showing  the  amount  refunded  and  reason 
therefor,  over  the  signature  of  the  refunding  agent,  to- 
gether with  the  date  and  name  of  station,  so  that  the 
freight  bill  will  represent  the  actual  amount  collected. 

GOVERNMENT   FREIGHT 

109.  Uniform     Classification.       The    adoption    of    a 
uniform    classification    for    Government    freight    would 
greatly    facilitate    settlements    with    Government    and 
between  carriers;  and  the  Railway  Accounting  Officers 
Association  recommends  that  a  uniform  classification  for 
Government  freight  be  adopted;    and  that  the  freight 
traffic  departments  of  carriers  and  freight  traffic  asso- 
ciations, be  urged  to  arrange  and  issue  such  a  classification 
at  the  earliest  possible  moment. 

110.  Government  Bill  of  Lading.    Government  bills  of 
lading  should  be  issued  for  all  property  transported  for 
the  Government  and  the  charges  made  payable  to  the 
last  carrier.    When  impedimenta  or  personal  effects  are 
carried  free  on  account  of  passenger  transportation  each 
article  should  be  specified  and  the  weight  shown  sepa- 
rately.   An  endorsement  should  be  made  indicating  the 
articles  to  be  carried  free,  reference  being  given  to  the 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  35 

contract,  showing  date,  name  and  title  of  party  by  whom 
made. 

111.  All   shipments   of  freight,   the  property   of  the 
Government,  should.be  consigned  to  the  Government,  in 
care  of  Government  representative  to  whom  delivery  is 
to  be  made. 

112.  Separate  Waybills  Distinctly  Designated.     Sepa- 
rate waybills  shall  be  made  for  Government  freight  and 
shall    bear    the    notations    "Government    Freight"    and 

"Government  Bill  of  Lading  No ",  in  the  space 

provided. 

113.  Waybilling   Government   Freight.     Freight   con- 
signed to  the  Government  and  covered  by  Government 
bills  of  lading  should  be  waybilled  through  from  point  of 
origin  to  bill   of   lading   destination   regardless   of  the 
absence  of  through  rates.     Regular  interline  waybilling 
arrangements  should  be  observed  in  waybilling  shipments 
consigned  to  the  Government  and  not  covered  by  Gov- 
ernment bills  of  lading. 

114.  Settlement   Between   Carriers.     The   destination 
carrier   shall   be   responsible   for   the   collection   of  all 
charges  on  shipments  of  freight  consigned  to  the  Gov- 
ernment and   covered   by   Government  bills   of   lading, 
regardless  of  the  fact  that  the  destination  may  be  a  non- 
agency  station.    The  initial  carrier  shall  be  responsible 
for  the  collection  of  all  charges  on  shipments  consigned 
to  the  Government  and  not  covered  by  Government  bills 
of  lading,  whether  destined  to  an  agency  or  a  non-agency 
station.     Should  such  shipments  be  waybilled  collect  or 
insufficiently   prepaid,   the   destination   carrier   may,   if 
covered  by  a  through  waybill  origin  to  destination,  cor- 
rect the  waybill  to  read  fully  prepaid.    If  the  shipment 
is  rebilled,  the  destination  carrier  may  make  bill  against 
the  initial  carrier  for  charges  due. 

115.  The   above  procedure   should  be  followed  only 
when  the  destination  carrier  has  positive  evidence  that 
a  Government  bill  of  lading  has  not  been  issued,  and 


36  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

should  not  be  followed  in  the  case  of  lost  or  misplaced 
bills  of  lading. 

116.  Settlement  of  revenue  between  carriers  should 
be  made  currently  and  in  the  same  manner  as  for  com- 
mercial freight,  the  last  carrier  making  collection  of  the 
charges.     Adjustment  of  overcharges  between  carriers 
should  be  made  as  follows,  subject  to  the  R.  A.  0.  A. 
minimum  of  one  dollar  ($1.00) : 

(a)  When  in  the  freight  charges  of  an  interline  way- 
bill   reading   from    origin    to    destination,  by   interline 
correction  account. 

(b)  When     in    the    advances,    by    bill    against    each 
carrier  in  interest. 

117.  Receipts  for  Miscellaneous  Charges.     Receipts  in 
duplicate,  and  certificates,  on  the  forms  prescribed  by 
the  Government,  for  miscellaneous  or  special  charges  inci- 
dent to  the  movement  of  freight,  such  as  loading,  unload- 
ing, resting,  watering,  feeding,  and  bedding  of  live  stock, 
switching,  wharfage,  tolls,  drayage,  car  rental,  and  other 
similar  miscellaneous  charges,  must  be  attached  to  way- 
bills by  agent  at  point  where  such  charges  accrue,  and  the 
agent  at  destination  should  attach  such  receipts  and  cer- 
tificates to  the  bill  of  lading. 

118.  Land-Grant  Deductions.    As  the  basis  for  appor- 
tioning revenue  and  land-grant  deductions  on  interline 
shipments    of    Government    freight    are    questions    for 
Traffic  Departments  to'  decide,  this  Association  does  not 
recommend  a  basis  or  bases  for  apportioning  revenue 
or  prorating  land-grant  deductions  on  such  traffic. 

LIGHT  WEIGHING  AND  STENCILING  FREIGHT 

CARS 

119.  Accounting  officers  should  maintain  a  record  of 
the  light  weighing  and  stenciling  of  freight  cars,  and 
bring  to  the  attention  of  the  management  at  frequent 
intervals    all    home   cars   which   have    not   been    light 
weighed  and  re-stenciled  within  the  time  prescribed  in 
rules  of  the  American  Railway  Association. 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  37 

120.  The  light  weights  placed  on  waybills  by  agents 
or  weighmasters,   or   reported  by   them   to   accounting 
officers,  should  be  checked  against  the  audit  office  light 
weight  record  and  differences  adjusted. 

121.  The  following  R.  A.  O.  A.  standard  forms  should 
be  used  in  taking,  reporting  and  recording  light  weights 
of  home  cars: 

128.  Inspector's    Report   of   Freight    Cars    Light 

Weighed  and  Stenciled. 

129.  Master    Mechanic's    Daily    Report    of    Cars 

Light  Weighed  and  Stenciled. 

130.  Record    of    Light    Weight    of    Freight    Car 

(Card). 

122.  Plan.     Inspectors   should   report  all   cars   to  be 
light  weighed  to  weighmasters,  on  R.  A.  0.  A.  Form  128, 
showing  car  numbers,  initials,  old  weight,  and  sign  and 
date  the  report.     Reports  on  Form  128  should  be  num- 
bered   consecutively   by    inspectors    during   the   month, 
commencing  with  the  first  report  made  in  any  month, 
in  order  that  the  Master  Mechanic  to  whom  the  reports 
are  rendered  may  see  that  they  are  received  in  consecu- 
tive order.     When  cars  are  weighed  by  weighmasters, 
the  latter  should  enter  the  date  re-weighed  and  the  new 
weight  on  Form  128,  in  addition  to  keeping  these  results 
in  a  separate  record  book.     Weighmasters  should  sign 
and  date  Form  128,  and  return  same  to  the  inspector 
promptly.    When  the  inspector  has  re-stenciled  the  cars 
he  should  fill  in  the  date  re-stenciled,  sign  and  date  the 
third  certificate  and,  after  taking  an  impression  copy, 
send  the  report  to  the  Master  Mechanic,  who  should  file 
them  in  numerical  order. 

123.  The  Master  Mechanic  will  prepare  daily  report 
on  R.  A.  0.  A.  Form  129,  from  the  various  reports,  Form 
128,  received  from  inspectors,  showing  all  cars  in  nu- 
merical  order.     Form   129   should  be  rendered   to   the 
accounting  department  and  any  other  departments  as 
may  be  required.    The  light  weights  of  cars  which  have 
undergone  repairs  should  also  be  reported  on  Form  129. 


38  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

124.  Permanent  record  of  light  weights  should  be  kept 
on  R.  A.  O.  A.  Form  130,  under  the  card-filing  system, 

this  record  to  be  posted   each   day  from  the  reports, 
Form  129,  received  from  the  Master  Mechanic. 

RESPONSIBILITY   FOR   CORRECTNESS   OF 
CHARGES   AND   ADJUSTMENT   OF 
UNDERCHARGES  AND 
OVERCHARGES 

125.  Waybilling.  When  through  rates  and  percentage 
divisions    are    published,    freight    should    be    waybilled 
through  from  point  of  origin  to  final  destination,  thereby 
minimizing  overcharges  and  undercharges,  and  facilitat- 
ing the  adjustment  of  differences. 

126.  Revision  of  Waybills  and  Transfer  Freight  Bills. 
The  number  of  undercharges  and  overcharges  would  be 
greatly  reduced  by  a  thorough  revision  of  waybills  at 
originating  or  receiving  stations,  or  in  the  accounting 
department.    When  shipments  are  to  be  rebilled  at  junc- 
tion points  the  charges  accruing  to  the  junctions  should 
be  revised  by  the  inbound  carriers  before  the  transfer 
freight  bills  are  tendered  to  the  rebilling  carriers. 

127.  Collection  of  Transportation  Charges.    It  shall  be 
the  duty  of  the  destination  carrier  to'  collect  all  tariff 
charges  from  original  point  of  shipment  to  final  destina- 
tion, regardless  of  bases  for  the  charges  or  whether  the 
shipment  is  rewaybilled  en  route  or  waybilled  through 
or  billed  to  a  non-agency  station,  and  shall  promptly 
account  to  each  carrier  in  interest  for  its  proportion. 

128.  It  being  the  duty  of  the  destination  carrier  to 
collect  all  tariff  charges,  it  shall  collect  all  undercharges 
and   refund   all   overcharges   discovered   after   original 

settlements  have  been  made  with  consignees  or  shippers. 
This  rule  does  not  apply  to  the  settlement  of  claims,  nor 
to  the  refund  of  overcharges  in  prepaid,  which  should 
be  disposed  of  in  accordance  with  paragraphs  15  and  60. 

129.  Correction    of    Overcharges    and    Undercharges. 
Undercharges  or  overcharges  detected  by  the  initial  or 


R.  A.  0.  A.  1920  SYNOPSIS— FREIGHT  39 

intermediate  carriers  shall  be  promptly  tendered  at  junc- 
tions, accepted  for  immediate  settlement  and  passed  to 
destination  agent  for  collection  or  refund.  When  refund 
cannot  be  made  it  shall  be  disposed  of  in  accordance  with 
the  rules  of  the  Interstate  Commerce  Commission. 

130.  Overcharges  or  undercharges  in  advances  or  pre- 
paid shall  be  disposed  of  by  correction  notices  or  prepaid 
only  waybills,  or  in  accordance  with  the  R.  A.  0.  A.  Over- 
charge Claim  Rules. 

131.  The  adjustment  of  differences  arising  from  inter- 
agency  station,  as  the  destination  carrier  may  elect.    The 
line  freight  settlements  between  carriers  parties  to  the 
interline  waybill  is  a  matter  of  accounting  and  should  not 
be  referred  to  the  Claim  Department  for  settlement. 

132.  Responsibility  for  and  Disposition  of  Uncollectible 
Charges.    The  initial  carrier  shall  be  responsible  for  the 
failure  to  collect  all  tariff  charges  from  original  point  of 
shipment  to  final  destination,  for  shipments,  carloads  and 
less  carloads,  destined  to  prepaid  or  non-agency  stations, 
and  shall  assume  all  uncollectible  undercharges  on  such 
shipments.     When  such  shipments  are  billed  collect,  or 
insufficiently  prepaid,  they  should  be  accepted  from  con- 
necting carrier  and  forwarded  to  destination  or  to  nearest 
destination  carrier  shall  endeavor  to  collect  the  amount 
due,  but  if  unsuccessful  may  correct  the  waybill  to  read 
fully  "Prepaid,"  if  the  shipment  is  waybilled  through 
from  point  of  origin  to  destination;    when  rebilled  en 
route,  the  adjustment  shall  be  made  in  accordance  with 
the  R.  A.  0.  A.  Overcharge  Claim  Rules. 

133.  While  accepting  the  principle  that  the  destination 
carrier   shall   assume   the   duty   of  collecting  all   tariff 
charges,  this  will  not  relieve  the  initial  or  intermediate 
carriers  from  responsibility  for  their   errors   that  are 
impossible  of  detection  by  the  destination  carrier.     See 
paragraph  134. 

134.  While  recognizing  the  difficulty  of  enumerating 
all  of  the  various  classes  of  undercharges,  the  following 


40  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

are  some  of  the  losses  which  should  not  be  borne  by  the 
destination  carrier: 

(a)  Miscellaneous  charges  for  switching,  demurrage, 
storage,  icing  or  feeding,  detention  or  stop-off  charges, 
etc.,  omitted  from  billing  or  crossed  off  (not  by  destination 
carrier)   and  not  a  part  of  or  included  in  the  through 
rate  (see  paragraph  12). 

(b)  Undercharges  due  to  error  in  rates  published  in 
tariffs  to  which  destination  carrier  is  not  a  party. 

(c)  Undercharges  due  to  failure  to  collect  tariff  charges 
on  shipments  destined  to  prepaid  or  non-agency  stations. 

(d)  Undercharges   due  to  the  insertion  of  incorrect 
rates  in  export  bills  of  lading  issued  by  initial  or  inter- 
mediate carrier. 

(e)  Charges  waybilled  as  prepaid,  subsequently  changed 
by  correction  to  collect. 

(f )  Demurrage  charges  accruing  at  point  of  origin  and 
not  noted  on  bills  of  lading. 

(g)  Undercharges  due  to  failure  of  weighing  carrier 
to  state  correct  gross  carload  weight  on  waybills  when 
charges  are  collectible  on  track  scale  or  shippers  agree- 
ment weights. 

135.  Destination  carrier  shall  receive  all  possible  as- 
sistance from  initial  or  intermediate  carriers  in  its  efforts 
to  make  collections  or  refunds. 

136.  When  destination  carrier  is  unable  to  collect  tariff 
charges   due   to   errors   of  the   initial   or   intermediate 
carrier,  which  were  impossible  of  detection  on  the  part  of 
the  destination  carrier,  the  destination  carrier  shall  sub- 
mit all  papers  in  the  case  and  request  authority  to  charge 
the  carrier  responsible  or  to  resort  to  legal  means  to 
enforce  collection.     In  the  event  of  failure  to  make  col- 
lection, the  carrier  responsible  for  the  error  must  assume 
the  amount  uncollectible  and  the  cost  of  the  legal  pro- 
cedure, the  adjustment  to  be  made  in  accordance  with 
the  R.  A.  0.  A.  Overcharge  Claim  Rules. 

137.  It  must  be  recognized  that  these  recommendations 
are  made  to  cover  only  the  disposition  of  undercharges 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  41 

and  overcharges  as  between  carriers,  and  should  not  be 
construed  as  defining  the  policy  of  a  carrier  with  respect 
to  its  relations  with  the  public. 

UNDERCHARGES  IN  ADVANCES. 

138.  When  the  destination  agent  discovers  an  under- 
charge in  the  advances  of  a  waybill,  he  shall  send  the 
waybilling  junction  agent  a  "Prepaid  Only"  waybill  or  a 
correction  notice  for  the  amount    of    the    undercharge. 

139.  Freight  accounting  officers  are  morally  obligated 
to  correct  any  tendency  on  the  part  of  their  agents  to 
absorb  these  undercharges  instead  of  refunding  them 
to  the  creditor  roads. 

140.  At  the  junction,  the  waybilling  agent  when  he 
receives  the   "prepaid  only"  waybill  or  the  correction 
notice  shall  promptly  refund  the  amount  of  the  under- 
charge to  the  agent  of  the  connecting  line. 

141.  In  event  all  or  a  part  of  the  undercharge  belongs 
to  a  road  beyond  the   said   connecting  line,   then   the 
agent   of   the    connecting   line   shall    refund   it   to    the 
junction   agent  of  the  road   beyond,   proceeding  as   in 
paragraph  138. 

142.  When  the  freight  accounting  officer  of  either  the 
destination  road  or  of  an  intermediate  road  discovers  an 
undercharge  in  the  advances  of  a  waybill,  he  shall  notify 
the  freight  accounting  officer  of  the  creditor  road,  using 
therefor  R.  A.  0.  A.  Standard  Form  No.  118,  Notice  of 
Undercharge  in  Advances,  sending  copies  to  accounting 
officers  of  all  lines  interested,  and  shall  indicate  on  the 
form  whether  settlement  shall  be  made  through  Claim 
or  junction  account. 

143.  It  shall  be  recognized  that,  inasmuch  as  carriers 
are  dependent  on  one  another  as  to  collection  and  appor- 
tionment  of  transportation   charges,   each   freight  ac- 
counting officer  is  morally  bound  to  exert  himself  to 
refund  undercharges  to  the  roads  that  the  undercharges 
belong  to. 

3 


42  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

144.  Upon  receipt  of  a  Notice  of  Undercharge  in  Ad- 
vances, the  freight  accounting  officer  of  the  creditor  road 
shall  collect  the  undercharge,  either  through  claim  chan- 
nel or  through  the  junction  agents,  according  as  the 
debtor  road  elects.     In  collecting  through  the  junction 
agents,  he  should  send  the  notice  to  his  agent,  together 
with  R.  A.  0.  A.  Standard  Form  No.  147,  Waybill  Cor- 
rection Notice  or  Notice  of  Undercharge  in  Advances, 
R.  A.  O.  A.  Standard  Form  No.  118. 

145.  At  the  junction,  the  agent  of  the  creditor  road 
shall  present  the  said  notice  to  the  agent  of  the  debtor 
road,  and  the  latter  shall  promptly  pay  the  undercharge 
to  the  former,  using  the  notice  itself  to  support  his  relief 
claim  or  the  credit  due  him  for  the  money  so  paid  out. 

"SHIPPER'S   ORDER"   CONSIGNMENTS 

146.  Distinctive  Waybills.    It  is  not  advisable  to  adopt 
a  waybill  blank  of  a  distinctive  color,  or  to  use  a  separate 
waybill  for  "Order"  freight. 

147.  Notations    Not    to    be    Abbreviated.      Owing    to 
errors  in  delivery  resulting  from  the  use  of  abbreviations 
in  waybilling  "Order"  shipments,  notations  affecting  the 
delivery  of  freight,  as,  for  instance,  "Shipper's  Order," 
"Notify,"  etc.,  should  not  be  abbreviated,  but  such  terms 
should  be  written  in  the  "Consignee"  column  of  the  way- 
bill, distinctly,  and  in  full.    On  an  "Order"  bill  of  lading, 
the  number  of  packages  should  be  spelled  out  as  well  as 
given  as  a  numeral. 

148.  Plan  of  Checking.    The  following  plan  of  checking 
"Order"  bills  of  lading  is  recommended: 

The  bills  of  lading  fully  accomplished  and  plainly 
stamped  "Cancelled,"  with  waybill  reference  inserted 
thereon,  should  be  forwarded  to  accounting  department, 
attached  to  original  waybills.  If  freight  is  undelivered, 
or  for  any  reason  a  waybill  is  forwarded  to  accounting 
department  before  the  bill  of  lading  is  surrendered  to  the 
agent,  a  form  showing  sufficient  information  to  identify 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  43 

the  waybill  and  shipment  should  be  issued  in  duplicate, 
the  original  to  be  attached  to  waybill,  the  duplicate  to  be 
held  pending  surrender  of  bill  of  lading,  and  to  be  se- 
curely attached  thereto  and  forwarded  promptly  to 
accounting  department,  when  the  bill  of  lading  is 
surrendered. 

The  waybill  should  be  carefully  scrutinized  in  the  ac- 
counting office,  to  see  that  a  bill  of  lading  or  form  is 
attached  for  every  "Order"  shipment.  The  bills  of  lading 
and  forms  should  be  numbered  consecutively  and  corre- 
sponding numbers  should  be  entered  on  the  waybills 
against  the  "Order"  shipments.  The  bills  of  lading 
should  be  filed  in  numerical  order,  and  the  forms  should 
be  held  until  the  bills  of  lading,  which  they  represent, 
are  received,  when  the  numbers  appearing  on  the  forms 
must  be  transcribed  to  the  bills  of  lading,  and  the  latter 
should  then  be  placed  in  the  files  in  proper  numerical 
order. 

WAYBILLS,  WAYBILLING,  AND  TRANSFER 
FREIGHT  BILLS 

149.  Waybills  To  Move  With  Freight.  Waybills  for  car- 
load freight  must  move  with  the  cars;  waybills  for  less 
carload  freight  must  move  with  the  cars  when  practicable ; 
otherwise  they  shall  be  mailed  in  accordance  with  the 
requirements  of  each  carrier  to  junction,  transfer,  break- 
bulk  or  destination  station.  When  waybills  for  a  solid 
car  of  less  carload  freight  are  mailed,  a  separate  waybill 
for  the  car  movement  must  be  made  on  standard  form, 
in  duplicate,  showing  destination  and  complete  routing, 
and  bear  notation: 

"Merchandise  car.     Waybills 

mailed  to " 

The  original  car  movement  waybill  shall  accompany  the 
car,  the  duplicate  shall  be  placed  on  top  of  the  revenue 
waybills,  all  securely  fastened  together  and  mailed  as 
outlined  above.  Agents  receiving  merchandise  waybills 
without  car  shall  take  immediate  action  to  locate  car  and 


44  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

forward  waybills  in  accordance  with  the  information 
obtained,  and  connecting  carrier's  requirements  to  junc- 
tion, transfer,  break-bulk  or  destination  station.  Single 
waybills  which  become  separated  from  the  freight  shall 
be  promptly  mailed  to  destination.  Forwarding  junction 
agents  must  stamp  car  movement  waybills. 

150.  Revenue  Columns.    The  revenue  columns  on  way- 
bills should  be  in  the  following  order: 

"Freight,"   "Advances,"   "Prepaid,"   which   terms   are 
defined  as  follows — 

Freight — The    transportation    charges    between 
the  points  from  and  to  which  the  waybill  is  made. 

Advances — The   amount  advanced   to  connecting 
carriers  or  others. 

Prepaid — The  amount  collected  to  apply  in  pre- 
payment of  charges. 

151.  Separate   Waybill    for    Each    Carload    Shipment. 
A  separate  waybill  should  be  issued  for  each  carload 
shipment,  except  that  one  waybill  should  be  made  for 
solid  trains  of  circuses  and  for  freight  which,  on  account 
of  its  length,  requires  two  or  more  cars  for  transporta- 
tion.   A  separate  bill  of  lading  should  be  made  for  each 
carload  of  Government  freight,  and,  when  practicable, 
also  for  each  carload  of  commercial  freight. 

152.  Waybills    and   Transfer    Freight   Bills    to    Show 
Record  of  Weighing.    All  less  carload  freight  should  be 
weighed  at  forwarding  stations. 

153.  Waybills  or  transfer  freight  bills  to  connecting 
carriers  for  all  freight  should  show  in  "Weight"  column 
''How  Obtained,"  using  the  following  symbols: 

R — Railroad  Scale. 

A — Weighing  Bureau  or  Agreement. 

T — Tariff,  Classification  or  Minimum. 

S — Shippers'  Agreement  or  Tested  Weight. 

E — Estimated — Weigh  and  Correct. 

154.  Destination    Weights    on    Rebilled    Shipments. 
Initial  and  intermediate  carriers  shall  accept  the  weights 
that  are  used  by  the  destination  carrier  in  assessing 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  45 

freight  charges  on  rebilled  shipments,  and  shall  not  re- 
quire the  destination  carrier  to  substantiate  the  weights 
so  used  by  weight  certificate  or  otherwise. 

155.  Use    of   Estimated   Weights.     The   practice   of 
using  estimated  weights,  or  minimum  carload  weights, 
in  billing  shipments  which  are  to  be  weighed  in  transit, 
frequently  results  in  loss  of  revenue,  or  undercharges, 
which  prove  to  be  annoying  both  to  consignees  and  to 
railroad  companies. 

It  is  recommended,  therefore,  that  whenever  carload 
shipments  move  from  stations  where  there  are  no  weigh- 
ing facilities,  the  following  action  should  be  taken  by 
agents : 

1.  Use   shippers'   weight   only   when   covered  by 
weight  agreement,  but  show  it  on  waybills  in  all 
cases. 

2.  Use  capacity  weight  stenciled  on  car  or  indi- 
cated by  Equipment  Register.    In  the  latter  case  the 
car  should  be  weighed  at  first  weighing  station. 

Billing  agents  should  give  consideration  to  the  lading 
of  the  car,  and  where  necessary  depart  from  this  rule; 
for  instance,  using  10  per  cent  above  capacity  of  the  car 
for  very  heavy  loading  commodities  like  sand  and  gravel, 
and  using  their  best  judgment  in  the  case  of  light-load- 
ing commodities. 

156.  Original    Car    Numbers    and    Original    Point    of 
Shipment.     Waybills  must  show  the  original  car  initials 
and  numbers  and  original  point  of  shipment. 

157.  Full  Name  of  Shipper.    The  full  name  of  shipper 
should  be  shown  on  the  waybill  and  transfer  freight  bill. 

158.  Freight  Transferred.     A  line  should  be  drawn 
through  the  ex-car  number  on  waybill  each  time  the 
freight  is  transferred  and  when  the  first  transfer  is  made, 
the  car  number  and  initials  of  the  car  into  which  the 
freight  is  transferred  should  be  entered  in  the  space 
provided  therefor  on  the  waybill. 

159.  Subsequent  transfer  stamps  and  notations  should 
be  placed  in  available  space  on  the  left  side  of  the  way- 


46  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

bill,  in  the  order  of  their  succession.  Transfer  stamps 
to  be  size  1x1%  inches.  The  use  of  stamps  that  do  not 
conform  to  this  recommendation  as  to  size  should  be 
discontinued. 

160.  All   essential   information   governing  the   move- 
ment of  the  car  and  exceptions  as  to  the  condition  of 
the  freight  should  be  made  on  the  face  of  the  waybill. 

161.  Connecting  Line  Reference.    Full  reference  must 
be  given  to  all  connecting  line  waybill  numbers  for  all 
previous  billing  and  re-billing  of  shipment. 

162.  Consignee  and  Destination.     Name  of  consignee 
must  always  be  shown  in  full,  and  street  address  when 
furnished  by  shipper.    The  destination  must  be  written 
in  full  without  abbreviation;   name  of  county  as  well  as 
state  must  be  shown  if  there  is  more  than  one  point  of 
the  same  name  in  the  state. 

163.  Description  of   Freight.     Waybills  and  transfer 
freight  bills  must  give  full  description  of  articles.    Only 
such  abbreviations  should  be  used  as  appear  in  tariffs 
and  classifications. 

164.  Itemizing  Miscellaneous  Charges  on  Waybills  and 
Transfer   Freight  Bills.      Agents   at  junction   stations 
should  be  required  to  describe  on  the  transfer  freight  bill 
each  item  of  miscellaneous  advances,  such  as  drayage, 
icing  charges,   stop-off  charges,   etc.     Rebilling  agents 
should  be  required  to  show  this  information  in  detail  on 
the  waybill,  to  enable  the  terminal  carrier  to  determine 
readily  where  overcharge  exists,  if  any,  and  also  what 
part  of  the  total  advances  billed  covers  other  than  trans- 
portation charges. 

165.  L.  C.  L.  Waybills  Separated  From  Freight.     When 
waybills  covering  less  than  carload  shipments  become 
separated  from  the  freight,  they  shall  be  promptly  mailed 
to  billed  destination  by  the  agent  at  the  junction,  transfer, 
or  other  station  where  shortage  is  discovered,  after  noting 
thereon  by  whom  and  to  whom  mailed.    In  the  event  that 
waybills  apparently  cover  an  entire  carload,  the  agent 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  47 

discovering  the  shortage  may  hold  the  waybills  not  to 
exceed  48  hours,  in  an  effort  to  locate  the  car. 

166.  Transfer    Freight   Bills.     Standard    freight   bill, 
R.  A.  0.  A.  Form  123,  should  be  used  as  a  junction  trans- 
fer when  freight  is  delivered  to  connecting  carrier  for 
retailing,    and    should    show   full    information    without 
abbreviations. 

167.  Stop-off  Charges.    Instructions  to  stop  freight  in 
transit  should  be  inserted  on  revenue  waybills.    A  way- 
bill for  charges  assessed  during  transit  to  be  collected  at 
destination  for  stop-off  to  complete  loading  or  for  partial 
unloading,  or  for  any  other  service  performed  by  the 
carrier  under  tariff,  should  be  made  at  the  "stop"  station, 
on  the  station  to  which  the  original  revenue  waybill  is 
issued,  showing  the  charge  in  the  "Advances"  column 
only  and  be  attached  to  the  original  revenue  waybill  that 
accompanies  the  shipment.     When  a  stop-off  charge  is 
paid  at  the  station  at  which  the  service  is  performed,  a 
notation  should  be  made  on  the  original  revenue  waybill, 
indicating    that    such    charge    accrued    and    had    been 
collected. 

168.  Notations  Regarding  War  Tax.    Notations  as  to 
war  tax  should  not  be  placed  on  waybills  at  billing  points. 

169.  Paper  for  Making  Copies  of  Waybills.     Necessary 
copies  of  waybills  should  be  made  on  forms  similar  to  the 
waybills  or  on  plain  paper. 

170.  Way  billing  from  Non- Agency  Stations.     Freight 
conductors  should  make  reports  of  shipments  loaded  at 
non-agency  or  flag  stations.     (See  R.  A.  0.  A.  Standard 
Form  No.  102,  Conductor's  waybill.)      Such  shipments 
should  be  regularly  waybilled  at  the  first  billing  station. 

171.  Perishable  Freight.    The  use  of  a  special  color  of 
waybill  for  perishable  freight  is  undesirable,  but  all  way- 
bills   for    perishable    freight    should    be    conspicuously 
marked  "Perishable." 

172.  "Prepaid  Only"  Waybill.     "Prepaid  Only"  way- 
bills may  be  used  to  adjust  differences  in  advances  or 
prepaid. 


48  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

173.  Size  for  Waybills.     No  waybill  smaller  or  larger 
than  R.  A.  0.  A.  Forms  98,  99,  100,  and  101— 8i/2xll 
inches  or  8V2X20  inches — should  be  used  in  interline  way- 
billing,  and  in  the  case  of  perishable  and  other  divertible 
carload  traffic,   the  large   size   waybill,   81/2x20   inches, 
should  be  used  in  order  to  provide  necessary  space  for 
stamps  and  notations  en  route. 

174.  Stamps  on  Waybills.     All  stamps  placed  on  the 
face  of  waybills  shall  not  exceed  1  x  11/2  inches;   round 
stamps  not  to  exceed  IVs  inches  in  diameter. 

R.   A.   0.   A.   COMMODITY   CLASSIFICATION. 

175.  Effective  January  1,  1920,  carriers  shall  be  gov- 
erned by  the  R.  A.  O.  A.  Commodity  Classification  in  com- 
piling freight  traffic   statistics  monthly   and   reporting 
them  quarterly  and  annually  to  the  Interstate  Commerce 
Commission  according  to  the  seventy  commodity  classes 
named  in  the  Commission's  Order  of  December  1,  1919. 

Copies  of  the  R.  A.  0.  A.  Commodity  Classification  may 
be  obtained  from  the  Secretary  at  $1.00  each. 

176.  It  will  be  observed  that  the  Commission's  Order 
does  not  require  the  classification  by  commodities  of  1.  c.  1. 
freight.    In  showing  the  carload  commodities  on  the  ab- 
stract, they  should  be  designated  by  name. 

SPECIAL  RULINGS. 

177.  Direct  Correspondence  With  Agents.     Wherever 
the  conditions  are  such  as  to  warrant  or  require  direct 
inquiry,  an  accounting  officer  may  send  direct  inquiry 
to  agents  of  another  carrier,  enclosing,  for  reply,  a  self- 
addressed  envelope  with  postage  stamp,  if  necessary  for 
transmission  by  U.  S.  Mail.     It  would  be  desirable  for 
each  carrier  to  outline,  to  its  agents,  its  policy  regarding 
replies  to  direct  inquiries  made  of  its  agents  by  account- 
ing officers  of  other  roads. 

178.  (Loss  and  Damage  Claim  Authority  Blank.     This 
blank  (R.  A.  0.  A.  Standard  Form  No.  200),  should  be 
printed  on  salmon-color  paper. 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  49 

179.  Junction  Record  of  Interline  Waybills.     Interme- 
diate carriers  for  the  protection  of  their  revenue  should 
secure  from  junction  stations  a  report  of  interline  way- 
bills, retaining  the  option  to  make  the  report  either  at  the 
junction  where  waybills  are  received  from  other  carriers, 
or  at  the  junction  at  which  the  waybills  are  delivered  to 
other  carriers ;  therefore,  interline  waybills  should  accom- 
pany the  freight  in  order  that  such    a    report  may  be 
secured  by  the  intermediate  carrier  for  accounting  and 
other  purposes.     It  is  the  practice  of  some  carriers  to 
check  freight  and  obtain  receipts  from  connecting  carriers 
on  freight  bill  forms  for  shipments  rewaybilled  at  junc- 
tion station.     Freight  bill  forms  and  other  forms  are 
used  by  some  carriers  for  obtaining  receipts  for  freight 
delivered   to   connecting  carriers   on   interline   waybills, 
but  a  great  many  carriers  do  not  require  receipts  of  any 
character  for  such  shipments,  and  depend  entirely  upon 
the  loading  record  and  the  record  of  delivery,  of  cars  to 
connecting  carriers,  both  for  carload    and   less    carload 
freight,  to  establish  the  delivery  of  freight  to  connecting 
carriers,  and  upon   0.  S.  &  D.  reports  to  establish  the 
condition  of  freight  which  is  checked  or  transferred  at 
the  junctions.    Receipts  for  waybills  and  freight  bills  are 
not  considered  necessary  under  normal  conditions.     Re- 
ceipts obtained  in  this  manner  would,  in  many  cases,  be 
given  perfunctorily  and  could  not  be  accepted  as  evi- 
dence of  the  delivery  of  freight,  or  of  the  condition  of 
freight  when  delivered  to  connecting  carriers. 

180.  Shipping  Orders  and  Bills  of  Lading.    When  ship- 
ping orders  and  straight  bills  of  lading  are  prepared  at 
the  same  time  by  the  carbon  process  the  shipping  order 
should  be  on  top.    On  an  "order"  bill  of  lading  the  num- 
ber of  packages  should  be  spelled  out  as  well  as  given  as 
a  numeral. 

181.  Refrigeration  Charges.    When  an  initial  or  inter- 
mediate carrier  reconsigns  a  shipment  on  which  there  is 
a  refrigeration  charge,  it  shall  correct  the  refrigeration 


50  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

charge  on  the  waybill  to  basis  of  tariff  rates  to  the  new 
destination. 

182.  Empty  Cars  Bearing  M.  C.  B.  Home  Route  Cards, 
and  Empty  Tank  Cars  Not  Subject  to  Revenue  Charges. 

Regular  waybill   forms   should  be   used   for  the  move- 
ment of  empty  cars  bearing  M.  C.  B.  home  route  cards. 

183.  Empty  tank  cars  not  subject  to  revenue  charges 
should  be  returned  on  regular  waybill  form. 

184.  Household  Goods  and  Emigrant  Movables  Destined 
to  Non-agency  Stations.    The  destination  carrier  shall  be 
responsible  for  the  collection    of    such    portion    of    the 
charges  on  carload  shipments    of    household    goods    or 
emigrant  movables  destined  to  non-agency  stations  as  may 
arise  from  weighing  or  inspecting  shipments  between 
origin  and  destination. 


MISCELLANEOUS. 

185.  Envelopes  to  be  Used.    For  ordinary  correspond- 
ence, handled  through  the  United  States  mail,  carriers 
should  use  envelopes  in  sizes  like    the    standard    sized 
stamped  envelopes  sold  by  the  Post-Office.    In  every  case, 
particular  attention  should  be  given  to  having  the  enve- 
lope adapted  to  its  contents. 

186.  Tonnage  Interchanged  Between  Carriers.    To  se- 
cure uniformity,  it  is  recommended  that  each  carrier's 
report  of  tonnage  interchanged  with  connections  be  com- 
piled on  the  following  basis : 

Tonnage  interchanged  at  junctions  on  transfer  freight 
bills  or  interline  billing  with  junction  settlements — state- 
ments should  be  compiled  by  junction  agents  and  agreed 
and  certified  to  as  correct  by  both  agents  in  interest. 

Tonnage  interchanged  on  interline  billing — should  be 
based  on  the  interline  freight  settlements. 

Material,  the  property  of  either  carrier  interested  in 
the  interchange — should  be  included  in  each  carrier's  re- 
port, but  shown  as  a  separate  item. 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  51 

187.  Undercharges    Collected    by    Railway    Weighing 
Associations  and  Inspection  Bureaus.    The  managers  of 
the  respective  bureaus  should  render  statements  to  the 
terminal  carrier  in  their  bureau,  showing  full  particu- 
lars of  all  shipments  on  which  undercharges  are  collected, 
stating  the  names  of  the  carriers  interested,  and  furnish 
to  each  a  copy  of  the  statement.    The  total  undercharges 
should  be  paid  to  the  terminal  carrier,  the  latter  to  settle 
direct  with  other  carriers  in  interest  for  their  respective 
proportions.    Settlements  should  be  made  through  the  in- 
terline freight  account  when  shipments  are  handled  on 
interline  waybills  with  audit  office  settlement,  and  by 
voucher  when  shipments  are  rebilled    at    junctions    or 
handled  on  interline  waybills  with   junction    settlement. 

188.  When  shipments  move  beyond  the  territory  of  one 
bureau  into  that  of  another,  a  copy  of  the  statement 
should  be  sent  to  the  manager  of  such  other  bureau  for 
settlement  in  like  manner. 

189.  Official  List  of  Open  and  Prepay  Stations.     This 
Association  endorses  the  use  of  the  "Official  List  of  Open 
and  Prepay  Stations,"  by  which  agents  may  avoid  delays 
to  freight,  resulting  from  failure  to  waybill  shipments 
prepaid  when  destined  to  non-agency  stations. 

190.  Use  of  Mechanical  Devices  in  Freight  Accounting 
Work.     An   investigation   develops   that  the   following 
mechanical  devices  are  being  used  in  freight  accounting 
work: 

1.  Tabulating,  used  in  connection  with  punched  cards. 

2.  Calculating. 

3.  Dictating  and  Transcribing. 

4.  Typewriting. 

5.  Printing  and  Duplicating. 

6.  Addressing. 

7.  Binding. 

8.  Stenciling. 

9.  Perforating. 

10.  Stamp  Affixing. 

11.  Time  recording. 


52  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

12.  Paper-cutting. 

13.  Books  of  calculated  tables. 

14.  Multi-pens. 

15.  Numbering. 

The  work  generally  done  with  the  machines  is  as  fol- 
lows: 

Tabulating  Machines — Used  in  connection  with  punched 
cards. 

Accounting. 

(a)  Verifying  station  agents'  daily    or    monthly    ab- 
stracts of  local  and  interline  waybills  forwarded  and  re- 
ceived. 

(b)  Balancing  local  advances  and  prepaid  forwarded 
with  the  received. 

(c)  Balancing  advances  and  prepaid  forwarded  as  re- 
ported by  other  carriers,  with  station  agents'  interline 
forwarded  abstracts. 

(d)  Balancing  freight,  advances  and  prepaid  as  re- 
ported by  station  agents  on  interline  received  abstracts, 
with  interline  freight  reports  rendered  to  foreign  car- 
riers. 

(e)  Verifying  switching  settlements  with  per   diem 
reclaim  statements  and  interchange  car  reports. 

Statistical : 

(a)  Arriving  at  tonnage  and  revenue  between   sta- 
tions for  the  purpose  of  determining  tons,  tons  one  mile, 
and  distribution  of  revenue  by  districts,  divisions,  states, 
etc. 

(b)  Compiling  commodity  statistics. 

(c)  Compiling  freight  traffic  movement  for  Interstate 
Commerce  Commission  and  State  Railway  Commissions. 

(d)  Apportioning  tons  and  tons  one  mile  to  states. 

(e)  Compiling  station  reports  for  State  Railway  Com- 
missions. 

(f)  Compiling  annual   reports  for   State   Boards   of 
Equalization  and  Assessment. 


R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT  53 

Calculating  Machines: 

(a)  For  addition,  multiplication,  division  and  subtrac- 
tion. 

(b)  For  arriving  at  original  footings,  extensions,  etc., 
on  reports  rendered. 

(c)  For  verifying  footings,  extensions,  etc.,  on  reports 
received. 

(d)  For  computing  tons  one  mile. 

(e)  For  apportioning  revenue  between  carriers,  prop- 
erties, districts,  divisions,  states,  etc. 

(f)  For  computing  rate  per  ton,  per  mile,  average 
distance  hauled,  etc. 

(g)  For  arriving  at  percentages. 

Dictating  and  Transcribing  Machines:  For  dictating 
letters,  record  of  dictation  being  made  on  a  wax  cylinder 
which  is  passed  to  a  typist  and  placed  on  a  transcribing 
machine  by  means  of  which  the  dictation  is  reproduced 
to  the  typist. 

Typewriting  Machines:  For  letter  writing,  prepara- 
tion of  bills,  vouchers,  statements,  interline  freight  ac- 
count abstracts,  division  statements,  correction  notices, 
correction  accounts,  and  all  classes  of  reports  and  docu- 
ments. 

Printing  and  Duplicating  Machines :  For  printing  and 
duplicating  letters,  circulars,  stereotype  forms,  state- 
ments, etc.,  where  a  number  of  copies  are  required. 

Addressing  Machines:  For  addressing  envelopes,  let- 
ters, circulars,  etc. 

Binding  Machines :     For  binding  reports  and  records. 

Stenciling  Machines:  For  cutting  stencils  for  mark- 
ing books,  packages,  etc. 

Perforating  Machines:  For  perforating  waybills  to 
indicate  date  reported,  also  to  cancel  claim  and  voucher 
papers,  etc. 

Stamp  Affixing  Machines:  For  placing  postage  stamps 
on  envelopes,  packages,  etc. 

Time  Recording  Machines :  For  recording  time  of  em- 
ployes entering  and  departing  from  the  office. 


54  R.  A.  O.  A.  1920  SYNOPSIS— FREIGHT 

Paper-cutting  Machines :  For  trimming  forms,  bound 
volumes  of  waybill  copies,  etc. 

Systems  and  forms  are  not  submitted  as  the  require- 
ments of  carriers  vary  according  to  local  conditions,  and 
the  forms  differ  in  size  and  arrangement  by  reason  of 
the  information  to  be  determined ;  consequently  the  num- 
ber of  forms  in  use  is  too  great  to  warrant  submitting 
them. 

The  use  of  mechanical  devices  premits : 

(a)  The  segregation  of  the  cheaper  grades  of  work. 

(b)  The  employment  of  fewer  expert  clerks. 

(c)  The  assignment    of    more  complicated  work  to 
higher  salaried  employes. 

(d)  Minimizing  errors  and  inaccuracies. 

(e)  The  rendering  of  reports  more  promptly  and  with 
greater  facility. 

(f )  The  preparation  of  special  statements  in  less  time 
and  in  a  more  satisfactory  manner. 

(g)  A  considerable  saving,  in  many  instances  as  much 
as  twenty-five  to  thirty  per  cent. 

191.  R.  A.  O.  A.  Standard  Freight  Forms.  It  is  recom- 
mended that  carriers^  as  well  as  the  Interstate  Commerce 
Commission,  conform  to  the  nomenclature  designating 
freight  forms  and  records  adopted  by  this  Association  as 
follows : 

98.  Waybill — Single  Consignments. 

99.  Waybill — More  than   one  consignment,  1.  c.  1. 
freight. 

100.  Astray  Freight  Waybill. 

101.  Live-Stock  Waybill. 

102.  Conductor's  Waybill. 

104.  Interline  Freight  Abstract.     It  is  considered  a 
distinct  advantage  to  have  abstracts  printed  in  dupli- 
cate, joined  at  the  top,  with  loose  sheets  to  be  inserted 
for  additional  copies. 

105.  Interline  Freight  Division  Statement. 

107.  Interline  Freight  Correction  Account. 

108.  Interline  Freight  Statement  of  Differences. 


R.  A.  0.  A.  1920  SYNOPSIS— FREIGHT  55 

110.  Summary  of  Interline  Freight  Accounts. 

112.  Daily  Report  of  Interline  Waybills  Forwarded. 

113.  Daily  Report  of  Local  Waybills  Forwarded. 

114.  Daily  Report  of  Interline  Waybills  Received. 

115.  Daily  Report  of  Local  Waybills  Received. 

116.  Monthly  Summary  of  Daily  Reports  of  Waybills 

Received  and  Forwarded. 

117.  Junction  Settlement  Certificate. 

118.  Notice  of  Undercharge  in  Advances. 
120.     Recapitulation  of  Interline  Abstracts. 
123.     Freight  Bill. 

126.    Junction  Settlement  Sheet. 

128.  Inspector's  Report  of  Freight  Cars  to  be  Light 

Weighed  and  Stenciled. 

129.  Master  Mechanic's  Daily  Report  of  Cars  Light 

Weighed  and  Stenciled. 

130.  Record  of  Light  Weight  of  Freight  Car  (Card). 

131.  Station  Register  of  Waybills  Received. 

132.  Station  Register  of  Advances  and  Prepaid  For- 

warded. 

133.  Station  Cash  Book. 

137.  Interline  Switching  Waybill. 

138.  Report   of   Interline    Switching   Waybills    For- 

warded. 

139.  Report  of  Interline  Switching  Waybills  Received. 
144.     Interline  Waybill  Tracer. 

147.     Agent's  Waybill  Correction. 

200.  Loss  and  Damage  Claim  Authority  (See  Dis- 
bursement Section  of  this  Synopsis). 

Note — The  R.  A.  O.  A.  Standard  Forms,  shown  on  the 
following  pages,  are  reduced  in  size,  but  information;  is 
given  to  indicate  the  proper  sizes  when  the  forms  arei 
printed  for  use  of  carriers. 

R.  A.  O.  A.  Overcharge  Claim  Forms  are  shown  on 
pages  121-126  of  this  book. 


PICECPASTERSLHERE"  NORTH  AND  SOUTH   RAILROAD 
FREIGHT  WAYBILL 

R.    A.    O.    A.    Standard 
Form  No.  98 
Size    8%xll    inches    or 
8y2x20  inches 

Gross    weight 
Stop  this  car  at                       For            of  car  and 
contents    for 
engine   rating 

OT  This  waybill  shall  be  used  for  all  single  consignments,  whether  carload  or  less  carload,  and  whether  local  or  interline. 

Transferred  to 
At 

Transferred  to 
At 

Car  Initial  and   Number 

Date                                   Waybill  No. 

ROUTE   (show  each  junction  and  carrier  in  route 
order) 

From—                       (Station) 

(State) 

SHIPPER  (show  original  point  of  shipment  when 
rebilled) 

To—                         (  Station  )                            (  State  ) 

Length  of  car    Marked  capacity 
of  car 

Ft.           In. 

1  Stenciled     Wgt. 
of    car 

CONSIGNEE   AND   ADDRESS    (show   final  desti- 
nation when  beyond) 

Indicate  b 
bol    in    < 
provided 
weights 
obtained. 
R  —  Railro 
scale 
A—  Weigh 
Burea 
agreei 
T—  Tariff 
ificati 
minirr 
S—  Shippe 
agreer 
tested 
E  —  Estims 
(weig 
correc 

y  sym- 
jolumn 
how 
were 
A.t 

WEIGHED 

Instructions  regarding  icing,  ventilation,  milling, 
weighing,  etc.     If  iced,  specify  to  whom  icing 
should  be  charged. 

ad 

ing             Gross 
u    or 
nent 
class-      Tare 
sn     or 
mm 
r's               Allowa 
lent  or 
we'ght 
ited            Net 

h    and 
t) 

LADING                    Commodity  No.     Weight 

How 
Weight 
Ob't'd 

RATE              FREIGHT 

ADVANCES 

PREPAID 

Insert   here   license   numbers,    bill 
of     lading     numbers,     or     such 
other  reference  numbers  as  are 
essential.                                                                          Yar< 

,amps  mus 

t  be  shown  on  back  ol 

this  wayb 

tt 

Junction  forwarding  agents  will  show     junction  stamps  in  the  space  and  in  the  order  provided  below. 


First  Junction 


Form  No. 

(To  be  inserted) 


Second  Junction 


Third   Junction 


Fourth  Junction 


Fifth  Junction 


NORTH  AND  SOUTH  RAILROAD 


R.  A.  O.  A.  Standard  Form  No. 
Size  8%xll  inches  or 
81/£x20  inches 


NORTH  AND  SOUTH  RAILROAD 

FREIGHT   WAYBILL 


Car  initial  and  number 

Transferred  to 

At 

Date                                      Waybill  No. 

ROUTE    (show  each  junction  and  carrier  in  route 

4) 

FROM—                       (Station)                      (State) 

order) 

fi 

1 

V 

.5 

TO  —                         (Station) 

(State) 

13 
t) 

R  —  Railroad  scale 
A  —  Weighing  bureau  or 

whether  lo 

agreement 
Indicate    by    symbol    in    T  —  Tariff,  classification 
column   provided   howl          or  minimum 
weights  were  obtained    S  —  Shipper's  agreement 
or  tested  weight 
E  —  Estimated  (weigh 

j» 

*>         and  correct) 

SHIPPER 

CONSIGNEE  AND  LADING 

bo 
1 

Weight 

How 
Ob't'd 

Rate    Freight 

Ad- 
vances 

Prepaid 

1 

u 

i 

a 

JS 

IM 

0 

c 
E 

c 

W 

1 

1 

' 

i 

E 

h 

«H 

1 

9 

J8 

.2 

H 

Junction  forwarding  agents  will  show  junction  stamps  in  the  space  and  in  the  order  provided  below. 
First    Junction  Second  Junction  Third  Junction  Fourth  Junction  Fifth   Junction 


Form    No. 

(To  be  inserted) 


NORTH  AND  SOUTH   RAILROAD 


B.  A.  O.  A.  Standard  Form  No.  100 
Size  8y2xll  inches 


NORTH  AND  SOUTH  RAILROAD 


ASTRAY    FREIGHT    WAYBILL 

DELIVER    ONLY    ON    PRESENTATION    OF    ORIGINAL    BILL    OF 
LADING    OR    OTHER    PROOF    OF    OWNERSHIP 


Car  initial  and  number 

Transferred 

At 

to 

'  § 

a 

o 

H 

I 

M 
O 
< 
fc 

n 

2 

H 
P 

Date 

Waybill  No. 

Transferred  to 
At 

Transferred  to 
At 

FROM—                         (Station)                     (State) 

ROUTE     (show    each    junction    and    carrier    in 
route  order) 

If   destination   agent   can   locate   revenue   waybill, 
he   must   insert    reference  thereto   in   space  pro- 
vided undei    heading  "reference  to  revenue  way- 
bill" ;  if  not,  he  must  ascertain  original  point  of 
shipment   from   oill  of  lading  or  invoice  ;  if  not 
fully  prepaid,   freight   charges  due  must  be  col- 
lected on  basis  of  through  rate  applicable.     The 
amount  assessed  to  be  entered  in  column  headed 
"freight,"  and  report  rendered  accordingly.     In- 
formation as  to  bill  of  lad  ng  or  invoice  must  be 
inserted   in   the  appropriate  space.     If  shipment 
is  delivered  on  a  fully  prepaid  bill  of  lading  the 
word  "prepaid"  must  be  written  in  the  "freight" 
column. 

TO—                         (Station) 

(State) 

Consignee  and   Address 

LADING 

Weight 

Rate     Freight       Reference  to  Revenue  Waybill 

• 

From                                          

Date                                   ,   19  

Waybill    No                            _   

Waybill  made  by                          R.  R. 

Wayb'll   held   by                      -  R.    R. 

Freight    Bill    No.    . 

Over    from   car 
Initial  No  
Datc__     

19 

When  delivery  is 
lading,   insert 
inform 

Name    of    Shipper 
Bill  of  Lading  Iss 
From 

made  upon  bill  of        When    Bill    of    Lading    can    not    be 
the   following                    obtained,   show   below   date  of   in- 
ation  :                                   voice    and    other    data    on    which 
delivery  is  made. 

Seals    

ued  by 

R 

.R.        ' 
.ion 
9__       I 

iame    of    Shipper  
)riginal  Point  of  Shipment  

Over   Report   No. 

Stnl 

Date     .                                           ,     1 

)ate    _      19._ 

Junction  forwarding  agents  will  show  junction  stamps  in  the  space  and  in  the  order  provided  below. 
First    Junction 


Form     No. 

(To  be  inserted) 


Second    Junction 


Third  Junction 


Fourth  Junction 


Fifth    Junction 


NORTH  AND  SOUTH  RAILROAD 


LIVE  STOCK 


NORTH   AND   SOUTH    RAILROAD 
LIVE-STOCK  WAYBILL 


op  this  car  at 


For 


Gross  weight  of 
car     and    con- 
tents   for 
engine   fating 


Transferred  to 


At 


,.    A.    O.    A.    Standard 

Form   No.    101 
Size    8^x11    inches 


Transferred  to 


At 


r  initial  and  num 

ber          Transferred  to 
At 

CAUTION—  SEE  THAT  GOVERNMENT  REGULATIONS  ARE  COMPLIED  1 

Date                                     Waybill  No. 

From  —                        (  Station  )                         (  State  ) 

JOUTE    (show  each 
order  ) 

junction  and  carrier  in  route 

SHIPPER    (Show  original  point  of  shipment  when 
rebilled) 

>—                        (  Station  )                                (  State  ) 

Length  of  car         Attendant    in       Govt.  Cert.  Att-d. 
Ordered                      charge 

Ft.           In.        (Yes  or  No)           No  

pONSIGNEE  AND  ADDRESS    (Show  final  desti- 
nation  when   beyond) 

Indicate  by  symbol 
in     column     pro- 
vided how  weights 
were  obtained. 
R  —  Railroad   scale. 
A  —  Weighing    Bu- 
reau or  agree- 
ment. 
T—  Tariff,    Classi- 
fication   or 
Minimum. 
S—  S  h  i  p  p  e  r  '  s 
Agreement    or 
tested    weight. 
E  —  Estimated 
(weigh    and 
correct) 

WEIGHED 

At 

roe    Loaded 

M.       Dato 

Tare 

as  36-hour  request  been  signed  and  filed  at  point 
of  origin?      (Yes  or  No)  

Allowance 

Net     _ 

umber    of    head    and    description    of       „,  .   ,  , 
stock 

How 

Wgt.                   RATE 

obtained 

FREIGHT        ADVANCES      PREPAID 

OTE  —  Ordinary  live 
wisj   specified. 

stock  unless  other- 

Feeding  anc 

rest  record 

Ooioadinf  Record           Keioadioj  Record      |De 

ad  t 
ppje 

Ic        Feed            Price 

Pl«"            Date 

Time      Count     Date      Time      Count  1" 

!*•'•  I  «"  i'i 

1 

1                       1 


1 

1 

i                                                                                                            

1 

j                                                                                                                                                

Total  (for  Djsti-  

j  |                                              |             __  _.    

nation  Agents 
U'eOnly)       

1                       1                       1                       1 
1  1  1  .__  ..[  

YARD  STAMPS  MUST  BE  SHOWN  ON  BACK  OF  THIS  WAYBILL 

rorm    No 

(To  be  inserted) 

NORTH    AND    SOUTH    RAILROAD 

NOTF — Form  No.  101  is  printed  in  duplicate,  parts  1  and  2,  on  first  and  third  pages,  respectively ;  foMed 
brm  being  perforated  in  the  fold  so  as  to  give  exact  register.  Part  1  only  is  designated  with  "DESTINA- 
riON  LIVE  STOCK  STUB,  DO  NOT  DETACH,"  in  18-pt.  outline  type  printed  just  above  line  "Feeding 
ind  Rest  Record." 

All  type  used  in  printing  this  form  should  be  Plate  Gothic. 


R.  A.  O.  A.  Standard  Form  No.  102 
Size  4x9 %  inches 


NORTH  AND  SOUTH   RAILROAD 
CONDUCTOR'S  WAYBILL  No 

For  Auditor  Freight  Accounts 
TRIPLICATE 


From 

Date ' 

Car  Inks Car  No. 

Consignor 

Consignee 

Destination  

Route   Via. 


.19. 


No.  of  Packages 

Description  of  Articles 

Shipper's  Weight 

Prepay  collected  to  apply 


Conductor's  \ 
W/B  left  at  f 


Agent's  W.  B.  No.. 
Date.... 


.19. 


.  Conductor 


Train  No. 


It  is  suggested  that   this  form  consist  of  three  parts: 

Part   1,   the   original,    is   to   carry   the   words   "Receipt   for   Shipper."      The   line 

"Agent's    W.    B.    No "    and    the    line    "Date     ,    191.."    are    to    be 

omitted,  and  in  lieu  thereof,  the  following  is  to  be  inserted:  "This  property  is 
accepted  for  transportation  under  the  terms  of  the  Company's  regular  form  of 
bill  of  lading  for  which  this  receipt  may  be  exchanged  at  above  point  where  this 
waybill  will  be  left.  THIS  RECEIPT  IS  NOT  NEGOTIABLE-" 

,,  Part  2,   duplicate,  is  to  carry  the  words   "For   Agent  at   Billing   Station." 

Part  3,  triplicate,  is  to  be  a  card  and  is  to  carry  the  words  "For  Auditor 
Freight  Accounts."  or  other  appropriate  title  of  freight  accounting  officer.  The 
address  of  the  freight  accounting  officer  is  to  be  printed  on  the  back  of  this  part. 


R.  A.  O.  A.  Standard  Form  No.  104 
Size,  S^xlUinches 


NORTH  AND  SOUTH  RAILROAD  No. 

ABSTRACT  OF  INTERLINE  WAY-BILLS  RECEIVED 


MONTH  OF 

1  1N- 

FROM STATIONS  ON                   JUNCTION                     RAILROAD 

VIA  1 

ROAD 

DIVISIONS 

PROPORTIONS 

JUNCTION 
VIA  2 

RAILROAD 

VIA  3 

VIA  4 

VIA  B 

VIAfi 

VIA  7 

VIA  8 

VIA  9 

FROM                                                                                                                       TO 

AUDIT  NO.                                             STATION                                               STATE             AUDIT  NO.                                   STATION                                         STATE 

WAY-BILL 

CAR 

COMMODITY 

WEIGHT 

FREIGHT 

ADVANCES 

PREPAID 

DATE 

NUMBER 

INITIALS 

NUMBER 

• 

• 

NORTH  AND  SOUTH   RAILROAD 


NORTH  AND  SOUTH  RAILROAD 

DIVISION  OF  REVENUE  AS  SHOWN  ON  INTERLINE  WAY.RIL1  S  FROM  STATIONS  ON  THF  1  INF  OF  RAM  ROAn 

01 

8 

I 

i 

2 

|  PROPORTIONS 

NORTH  AND  SOUTH  RAILROAD 

PREPAID 

ADVANCES 

FREIGHT 

WEIGHT 

RECAP'N 
NUMBER 

II! 


!s| 

w 

O     ^ 


O 
O 


z  £ 

li 

£  o: 


O 

5t 

<Q 


DID 

00 
cog 


cc 
o 


if 


1 


S| 

u 

i 


|S 

111 


e 


tr— 


§1 

2  S 

S  : 

2  = 

i. 
i 


R.  A.  O.  A.  Standard  Form  No.  108 
Size  8%xll  inches 


NORTH  &  SOUTH  RAILROAD  COMPANY, 


ACCOUNTING   DEPARTMENT 


Mr. 


.STATEMENT  OF  DIFFERENCES  NO.. 


Auditor. 


Below  you  will  find  Statement  of  Differences  against  the  Settlement  in 19 \  Interline  Account 


Waybill  NX 
Routed  Vi 

)                             From                                                                  To 

Dated 

i                                                                                                               Commodity 

AS  SETTLED 

Weight 

Rate 

Freight 

Advances 

Prepaid 

PROPORTIONS 

R 

.  R. 

R.  R. 

R 

.  R. 

R.  R. 

- 

1 

\ 

1 

1 

\ 

I 
' 

1 

I 

SHOULD  BE 

5 

\ 

| 

\ 

| 

DIFFERENCES 

, 

1 

Remarks  by  Issuing  Carrier 

Remarks  by  Settling  Carrier 

Please  issue  Correction  Account  covering  and  return  this  Statement  of  Differences  with  your  Correction  Account  number 
noted  hereon.     If  not  accepted  return  promptly  with  reasons  for  declining. 


This  space  for  use  of  Settling  Carrier 
Covered  by  Correction  Account  No Date 


Per- 


Please  note  number  of  our  Statement  of  Differences  on  your  Correction  Account. 


H.  A.  V ,  ji.  Standard  Form  No.  110 
Size,  8^x11  inches 


NORTH  AND  SOUTH  RAILROAD 


SUMMARY  OF  INTERLINE  ACCOUNTS  OF  FREIGHT  RECEIVED  FROM  AND  VIA. 
MONTH  OF 1  9  _ 


_R.R. 


ACCOUNTS 

DR. 

CR. 

By  your  propo 
By  advances  c 
To  prepaid  on 

rtlo 
n  fr 
frei 

n  oft 

eight 
ght  f 

relght  from  static 
from  stations  on 
rom  stations  on  y 

ns  on  your  roa 
your  road 

d 

our  road 

INTERMEDIATE—  By  your  proportion  of  freight  charges  from  stations  on 

Brought  forward 

' 

CORRECTION    ACCOUNTS 

NUMBER 

DR. 

CR. 

NUMBER 

DR. 

CR. 

Balance  due  your  ro 
Balance  due  this  roa 

ad_  

xxxx 

xxxx 

xxxxx 

d 

xxxx 

xxxx 

XXX 

AUDITOR   OF  FREIGHT  ACCOUNTS 


NORTH  AND  SOUTH  RAILROAD 


R.  A.  O.  A.  Standard  Form  No.  114 
Size  8%xl4  inches 


NORTH   &  SOUTH   R.    R. 


DAILY  REPORT  OF  INTERLINE  WAYBILLS  RECEIVED 


WAY-BILL 

CAR 

STATION 
FROM 

INITIALS 
OF 

BILLING 
ROAD 

KINO 
OF 

FREIGHT 

WEIGHT 

DEBIT 

CREDIT 

DATE 

NO. 

INT. 

NO. 

FREIGHT 

ADVANCES 

PREPAID 

, 

i 

Ij       _ 

*_  *•  —  • 

--—  -.^ 

—  ^-—  - 

—  _^~^^_-- 

-  —  —  

1  > 

'  

•^  

—  —  -  —  <JL  —  ~  —  .  —  - 

-r~-  — 



—  -—•  

-^_  — 

Report  No- 


Agent 


R.  A.  O.  A.  Standard  Form  No.  115 
Size  Sy2xl4  inches 


NORTH  &  SOUTH   R.    R. 


DAILY  REPORT  OF  LOCAL  WAYBILLS  RECEIVED 


WAY-BILL 


CAR 


STATION  FROM 


KIND 

OF 
FREIGHT 


WEIGHT 


DEBIT 


CREDIT 


ls  J 


Station 


Date 


Ayent 


B.  A.  O.  A.  Standard  Form  No.  116 
Size  9%xl2  inches 

NORTH   &  SOUTH   R.    R. 

MONTHLY  SUMMARY  OF  DAILY  REPORTS  OF  WAY-BILLS  RECEIVED  AND  FORWARDED. 


DEBIT 

GATE 
OF 
REPORT 

CREDIT 

LOCAL 

INTERLINE 

LOCAL 

INTERLINE 

FREIGHT 
RECEIVED 

ADVANCES 
DECEIVED 

PREPAID 
FORWARDED 

RECEIVED 

RECEIVED 

FORWARDtD 

PREPA  e 
RECEIVED 

ADVANCE 
FORWARDED 

PREPAID 
RECEIVED 

ADVANCES 
FORWARDED 

1 

2 

3 

4 

5 

6 

7 

g 

9 

10 

11 

12 

H 

11 

U 

16 

' 

17 

18 

19 

20 

?t 

22 

23 

M 

25 

26 

27 

28 

29 

30 

31 

© 

Totals 

=  — 

Enter  Totals  in  blank  spaces 
Enter  Total  Recapitulation  for  Non-Reporting  Station  on  Line  Marked 
ion;   No 


I  certify  that  the  foregroing  is  correct. 


.A*ent 


To  be  Signed  by  Ageut  Personally 


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R  A.  O.  A.  Standard  Form  No.  120 
Size,  8^x11  Inches 


NORTH  AND  SOUTH  RAILROAD      Sheet  No. 
RECAPITULATION  OF  INTERLINE  ABSTRACTS 


MONTH  OF 


FROM  STATIONS  ON 


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JUNCTION                                   RAILROAD 
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Back   of   R.    A.    O.    A.    Standard   Form    No.    123. 


RULES 

1.  This  form  must  be  prepared  with  typewriter,  pen, 
or  indelible  pencil ;  all  information  called  for  to  be  shown 
in  full  and  in  a  clear  and  legible  manner. 

2.  Weight,  rate,  and  charges  must  be  shown  in  detail 
for  less  carload  shipments. 

3.  Demurrage,  switching,  icing,  or  other  miscellaneous 
charges  not  included  in  the  rate  for  transportation  must 
be  stated  in  detail,  and  the  points  at  which  such  charges 
accrued,  shown. 

4.  When  charges  are  assessed  on  track  scale  weights, 
gross,  tare,  and  net  weights  on  which  charges  are  based 
and  name  of  weighing  station,  must  be  shown. 

5.  The  route  over  which  the  shipment   moved   from 
point  of  origin  to  destination,  including  the  initials  of 
each  carrier  and  name  of  each  connecting  line  junction 
point,  must  be  shown. 

6.  Overcharges  will  be  refunded  only  on  presentation 
of  original  paid  freight  bills. 

7.  Original  paid  freight  bills  should  accompany  claims 
for  overcharge,  loss,  or  damage. 

8.  All  freight  will  be  subject  to  demurrage  or  storage 
charges,  or  both,  as  provided  in  published  tariffs. 


75 


R.  A.  O.  A.  Standard  Form  No.  126 
Size  8^x14  inches 


NORTH  &  SOUTH  RAILROAD  Co. 

JUNCTION   SETTLEMENT   SHEET 


Station 


19 


From 
With 


19         To 


19 both  days  INCLUSIVE 

R.  R.  Company 

Agent 


DELIVERED  TO. 


_R.R. 


RECEIVED  BY_ 


.R.R. 


WAYBILL 

FREIGHT 
BILL 
NUMBER 

WAYBILLED  FROM 

COMMODITY 

WEIGHT 

FREIGHT  AND  ADVANCES 

PREPAID 

Date 

Number 

Current 

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REMARKS 

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R.  A.  O.  A.  Standard  Form  No.  129 
Size  8%xl4  inches 


NORTH  &  SOUTH  RAILROAD 

MASTER  MECHANIC'S  DAILY  REPORT  OF  CARS  LIGHT- 
WEIGHED  AND  STENCILED. 


for  the 


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The  interline  switching  waybill  shall  consist  of  as  many  parts  as  there  are  carriers 
interested.  They  may  be  bound  in  sets  or  book  form,  and  when  additional  copies  are 
required,  and  the  carbon  process  is  used,  extra  blanks  may  be  inserted. 

Part  1 — For  use  of  the  issuing  carrier. 

Part  2 — For  the  use  of  yardmen  as  authority  for  the  movement  of  the  car.  It  should 
accompany  the  car  to  switching  destination.  It  forms  the  basis  of  settlement  between 
accompany  the  car  to  switching  destination.  It  forms  the  basis  of  settlement  between 
the  interested  carriers. 

R.  A.  O.  A.  Standard  Form  No.  137 
Size 

NORTH   &  SOUTH    R.   R.  CO. 
INTERLINE    SWITCHING   WAYBILL 


No.. 


STATION. 


.19. 


CAR 


To. 


(TRACK  OR  INDUSTRY) 


(DESTINATION  CARRIER) 


VIA 


llNTERMED.ATE    CARR'ER    IF    ANY) 


FROM 


(TRACK  o^  INDJSTRY) 


Shipper  

Original  Point  of    Shipment. 

(See  Note  1) 
Consignee    

Destination 

Route 


Kind   of    Freight 
Weight 


.Rate. 


SWITCHING    SERVICE 
PERFORMED   BY 

(See  Note  2) 


COLLECT 


ADVANCES 


SWITCHING 


PREPAID 


SWITCHING 


TOTAL 


SCALE  WEIGHT 


REMARKS 


TARE 


NET 


Note  1 :  When  it  is  against  instructions  to  furnish  original  point  of  shipment,  indicate  in 
place  thereof,  whether  the  traffic  is  "State" or  'Interstate." 

Note  2  :  Opposite  the  name  or  initials  of  each  switching  road  enter  in  the  "Collect"  or 
"Prepaid"  column,  as  the  case  may  be,  its  proportion  of  the  switching  revenue  and  mis. 
cellaneous  charges  advanred,  if  any. 


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R.  A.  O.  A.  Standard  Form  No.  144 
Size   8^x11   inches. 


NORTH  AND  SOUTH  RAILROAD  COMPANY 


..19  ... 


Interline  Waybill  Tracer  No. 


Waybill 


Date 


No. 


Car 


Initial         No 


Freight 


Prepaid 


Mr. 


Auditor. 


Dear  Sir: 

Please  note  two  copies  of  above  waybill  attached,  and  item  No 

below. 


1.  The  above  waybill  covering  LCL  freight  has  not  been  reported  in  inter- 
line account.     If  it  has  not  been  accounted  for  by  station  waybilled  to,  please 
instruct  the  agent  to  report  it  in  accordance  with  the  Association  rule. 

2.  The  above  waybill  covering  carload  freight  has  not  been  reported  in  in- 
terline account.     If  it  has  not  been  accounted  for  by  station  waybilled  to,  please 
refer  it  to  the  agent  under  Association  rule  and  have  the  waybill  reported,  or 
advise. 

3.  Note  delivery  at date 19  

and  let  me  know  when  waybill  was  or  will  be  reported. 

4.  Please  give  record  of  delivery  of  car  to  connecting  line. 

5.  Agent  at  point  waybilled  to  has  no  record  of  the  waybill  or  freight. 
Please  establish  delivery.     Your  file date 19   

6.  Waybill  wl11  be  reported  in 19  account. 

7.  Our  records  indicate  that  this  Company  handled  as  an  intermediate  car- 
rier freight  covered  by  billing  quoted,  but  we  are  unable  to  locate  settlement  and 
waybill  destination  carrier  advises  no  record.      If  reported  to  your  Company, 
please  give  reference  to  abstract  covering.     If  not  settled,  advise  promptly,   at- 
taching copy  of  waybill,  and  we  will  take  up  with  Terminal  Road. 

8 

Auditor. 


NO. 


TO. 


R.  A.  O.  A.  Standard  Form  No.  147 
8%xll  inches. 


NORTH  AND  SOUTH  RAILROAD 

AGENTS  WAYBILL  CORRECTION 


PRO.  NO, 


.STATION. 


19 


NAME  OF  BILLING  ROAD 


.WAYBILL 


SERIES          NUMBER 


-DATE 


.19  CAR  INITIALS 


FROM 


.TO- 


ST ATE 


STATION 


STATE 


ROUTED  VIA 

ORIGINAL  POINT  OF  SHIPMENT 


.REPORTED  ON. 


READS 

CONSIGNEE 
AND   DESTINATION 

ARTICLES 

WEIGHT 

RATE 

FREIGHT 
CHARGES 

ADVANCES 

PREPAID 

FOOTING   OF  WAYBILL 

SHOULD    READ 


FOOTING   OF  WAYBILL 


DIFFERENCE  TO  BE  ADDED 
DIFFERENCE  TO  BE  DEDUCTED 


TARIFF  AND  DIVISION  SHEET 
AUTHORITY 


THIS  SPACE  TO  BE  USED  FOR  RECEIPT  WHEN  REQUIRED  BY  CARRIER 


IN  ST  RUCTION  S. 


.19 


R.  A.  O.  A.  Overcharge  and 
Agency  Claim  Rules 


The  following  rules,  relating  to  overcharge  and  agency 
relief  claims,  are  mandatory  and  binding  upon  carriers 
operating  in  North  America  that  are  members  of  the 
Railway  Accounting  Officers  Association: 


RAILWAY  ACCOUNTING  OFFICERS  ASSOCIATION 
RULES  GOVERNING  THE  HANDLING  OF 
OVERCHARGE  AND  AGENCY  RELIEF  CLAIMS. 

APPLICATION 


A-l.  These  rules  and  definitions  shall  apply  in  the 
settlement  of  all  interline  claims  between  carriers  arising 
from  overcharges  in  connection  with  transportation  and 
delivery  of  freight,  except, 

(a)  When  in  conflict  with  any  Federal  or  State 
law  or  any  ruling  or  order  of  any  regulating  body 
exercising  lawful  authority. 

(b)  On  claims  which  carriers  may  have  settled 
or  declined  prior  to  becoming  members  of  the  Asso- 
ciation, or  which  members  of  the  Association  may 
have  declined  to  interested  carriers  before  such  car- 
riers became  members  of  the  Association,  provided 
that  this  restriction  will  not  apply  to  carriers  that 
become  members  of  the  Association  up  to  the  time 
of  the  formal  adoption  of  this  rule  by  the  Association. 

R.  A.  O.  A.  Overcharge  Claim  Forms  are  shown  on  pages  121= 
126  of  this  book. 

88 


R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES          89 
DEFINITIONS 

Wherever  used  in  these  rules,  the  meaning  of  the  fol- 
lowing terms  shall  be  as  set  forth  herein,  unless  otherwise 
specifically  stated: 

D-l.  "Carrier:"  Any  common  carrier,  including  rail- 
road, steamship  (all  rail  or  rail  and  water),  transfer  or 
other  transportation  company. 

D-2.  "Initial  Carrier:"  The  carrier  receiving  freight 
from  consignor  at  original  shipping  point. 

D-3.  "Delivering  Carrier:"  The  carrier  delivering 
freight  to  connecting  carrier  at  junction  point. 

D-4.  "Receiving  Carrier :"  The  carrier  receiving  freight 
from  connecting  carrier  at  junction  point. 

D-5.  "Destination  Carrier:"  The  carrier  delivering 
freight  to  consignee  at  destination. 

D-6.  "Switching  Carrier:"  A  carrier  whose  service  in 
connection  with  a  given  shipment  is  confined  to  the 
handling  of  the  car  containing  such  shipment  between 
connecting  carriers,  or  between  a  connecting  carrier  and 
an  industry,  private  siding  or  public  yard,  the  service  so 
performed  being  entirely  within  a  recognized  switching 
district. 

D-7.  "Paying  Carrier:"  The  carrier  paying  claim  to 
claimant. 

D-8.  "Contributory  Negligence:"  Want  of  diligence  in 
any  degree,  in  the  use  of  means  to  remedy  an  error  made 
by  any  other  carrier. 

D-9.  "Initial  Point:"  The  original  shipping  point, 
where  freight  is  received  from  consignor. 

D-10.  "Junction  Point:"  Any  point  where  two  carriers 
interchange  freight.  (This  includes  any  transfer  point 
at  such  junction  point.) 

D-ll.  "Mileage :"  The  mileage  of  the  carriers  as  given 
in  the  "Official  Guide"  published  by  the  National  Railway 
Publication  Company  of  New  York. 

D-12.  "Astray  Freight:"  Less  than  carload  freight 
which  is  marked  for  destination  and  which  has  become 
separated  from  the  regular  revenue  waybill. 

D-13.  "Unsettled  Claims :"  Claims  unsettled  as  between 
carriers  irrespective  of  date,  but  subject  to  Rule  A-l-B. 


90  R.  A.  0.  A.  OVERCHARGE  CLAIM  RULES 

D-14.  "Legal  Liability:"  The  term  "legal  liability" 
shall  be  construed  as  that  fixed  by  statutory  laws,  con- 
ditions of  bills  of  lading,  tariff  or  classification  provisions 
lawfully  applicable,  and  in  case  of  doubt  the  advice  of 
counsel  of  claimant  carrier. 

D-15.  "Uncollectible  Deficit:"  The  net  amount  remain- 
ing after  deducting  the  amount  realized  from  sale  of 
freight  from  aggregate  amount  of  lawful  charges  (includ- 
ing storage,  demurrage,  and  accessorial  charges)  as- 
sessed against  a  shipment  when  the  shipper,  consignee, 
or  owner  of  the  goods  from  whom  the  amount  is  due  is 
shown  to  be  judgment  proof,  insolvent,  or  cannot  be  locat- 
ed, or  when  counsel  representing  carrier  charged  with  the 
responsibility  for  collection  renders  an  opinion  in  writing 
that  the  facts  of  record  make  it  inadvisable  to  attempt 
to  force  collection  through  court  proceedings. 

D-16.  "Insolvent  Carrier:"  Any  carrier  declared  by 
counsel  for  settling  carrier,  in  writing,  to  be  judgment 
proof. 

MISCELLANEOUS  RULES  AND  RECOMMENDATIONS 

M-l.  Cash-Transmitting.  Carrier  sending  money  to 
another  carrier  does  so  entirely  at  its  own  risk. 

M-2.  Claim  Correspondence.  It  will  not  be  permissible 
to  allow  claim  correspondence  to  pass  into  possession  of 
consignors,  consignees,  or  claimants. 

M-3.  Overcharges  on  Interline  Billing  should,  so  far  as 
practicable,  be  settled  through  agents'  accounts,  and 
adjustments  made  through  interline  freight  correction 
accounts. 

M-4.  Receipts  for  claim  payments  should  be  so  worded 
as  to  cover  the  liability  of  all  carriers  participating  in 
the  haul. 

M-5.  Uniform  Blanks.  Agents  should  be  provided  with 
standard  forms  for  presentation  of  overcharge  claims  (R. 
A.  O.  A.  Standard  Form  No.  300)  as  provided  for  in  rule 
No.  1,  also  forms  for  furnishing  statement  of  billing  on 
claims. 

M-6.  Uniform  Blanks.  Statements  of  billing,  excep- 
tion reports,  etc.,  should  not  be  wider  than  8%  inches. 

M-7.  Demurrage  or  Storage  refunded  under  legal  lia- 
bility or  when  uncollectible  owing  to  negligence  in  trans- 


R.  A.  0    A.  OVERCHARGE  CLAIM  RULES  91 

po:  tation,  shall  be  charged  to  liable  carrier  or  carriers 
in  the  event  the  carrier  assessing  such  charges  will  not 
voluntarily  waive  the  same. 

RULES 

(1)  Presentation  of  Claims.     Carriers  should  require 
claimants  to  present  overchaige  claims  on  the  standard 
form  approved  by  the  Interstate  Commerce  Commission, 
(R.  A.  0.  A.  Standard  Form  No.  300)  to  either  initial  or 
destination  carrier,  in  accordance  with  established  prac- 
tices, for  investigation  and  settlement.     When  claims  are 
presented  to  intermediate  carriers  they  shall  be  sent  to 
destination  carriers  for  settlement  and  claimant  so  in- 
formed, except  claims  in  connection  with  transit  arrange- 
ments, which  shall  be  handled  by  the  carriers  granting 
such  privileges.     The   initial   or   destination   carrier  to 
which  a  claim  is  presented  or  the  destination  carrier  to 
which  a  claim  is  transmitted  by  an  intermediate  carrier  or 
the  carrier  giving  transit  privilege  to  which  a  claim  is  pre- 
sented or  transmitted  by  other  carriers  shall  investigate 
and  settle  in  accordance  with  these  rules. 

(2)  When  Documents  Missing.     The  absence  of  the 
documents  required  by  the  standard  form  for  presentation 
of  overcharge  claims,  shall  be  explained  on  a  memoran- 
dum to  be  attached  to  the  papers  pertaining  to  the  claim 
unde^  consideration ;  and.  further,  when  the  original  paid 
freight  bill  or  bill  of  lading  if  required,  does  not  accom- 
pany aforesaid  papeis  the  carrie^  investigating  and  pay- 
ing the  claim  shall  indemnify  other  carriers  against  loss 
due  to  payment  of  duplicate  claim  supported  by  such 
original  documents. 

ARRANGEMENT  OF  CLAIM  PAPERS 

(3)  Wrappers.     Carrier  against  which  claim  is  made 
shall  place  its  claim  back  on  papers,  which  shall  not  be 
detached  nor  covered  with  other  claim  backs  or  papers, 
nor  shall  any  writing  or  stamp  thereon  of  said  carrier 
be  interfered  with,  in  any  way,  by  any  other  carrier. 

(4)  Order  of  Papers.    All  investigation  shall  read  up- 
ward from  claim  back  in  order  of  date :  : 

(a)  No  notation  shall  be  made  on  back  of  papers; 

(b)  No  notation  or  underlining  of  words  shall  be 
made  by  one  carrier  on  another  carrier's  papers ; 


92  R.  A.  0    A.  OVERCHARGE  CLAIM  RULES 

(c)  Papers  shall  be  fastened  together  by  means  of 
a  paper  fastener  passing  through  entire  file  at  upper 
left  corner; 

(d)  No  paper   shall  be   mutilated   or  taken   off. 
If  necessary  for  neatness,  papers  shall  be  folded  in. 

(5)  Carrier  at  Fault  May  Pay  Direct.     Carrier  with 
which  overcharge  is  located,  but  to  which  claim  is  not 
presented  by  claimant,  may  pay  claimant  direct,  so  noti- 
fying carrier  to  which  claimant  presented  claim. 

(6)  Unauthorized  Rate.   Claim  for  alleged  overcharge, 
when  supported  by  bill  of  lading  or  shipping  receipt  nam- 
ing a  rate  which  is  not  a  lawfully  published  tariff  rate, 
shall  be  referred  to  the  carrier  whose  agent  made  such 
unauthorized  contract. 

(7)  Overcharge  Caused  by  Erroneous  Rate.    Claim  for 
overcharge  due  to  error  in  rate  shall,  when  supported  by 
the  necessary  evidence  and  by  specific  reference  to  pub- 
lished tariff  lawfully  applicable  and  in  effect  at  the  time 
of  shipment,  be  investigated  and  promptly  settled. 

(8)  Overcharge  in  Weight.     Claim  for  overcharge  in 
weight  when  supported  by  necessary  evidence  shall  be 
investigated  and  settled  on  the  basis  of  actual  weight, 
subject,  however,  to  the  prescribed  minimum,  estimated 
weight,  or  any  other  condition  of  the  tariffs,  or  classi- 
fication applicable.    In  case  of  dispute  regarding  weight 
in  connection  with  a  shipment  reweighed  at  destination 
according  to  the  rules  and  regulations  of  the  carriers 
interested,  the  actual  weight,  ascertained  by  the  desti- 
nation carrier,  or  such  scale  or  railway  association  weight 
as  may  be  approved  by  the   destination  carrier,   shall 
govern.     The  purpose  of  this  rule  is  to  provide  a  basis 
whereby  the  destination  weights  properly  ascertained  will 
be  given  the  consideration  warranted  by  experience  and 
by  the  circumstances  in  each  case,  and  to  provide  a  prac- 
tical method  of  facilitating  the  adjustment  of  claims  for 
overcharge  in  weight  where  there  is  a  dispute  or  some 
doubt  as  to  which  of  two  or  more  weights  is  the  correct 
weight.    This  rule  will  apply  on  all  unsettled  claims. 

(9)  Overcharge  Caused  by  Erroneous  Classification. 
Claim  for  overcharge  due  to  error  in  classification  shall 
be  investigated  and  settled  when  supported  by  bill  of 
lading  or  shipping  receipt,  specific  reference  to  the  tariff 
or  classification  lawfully  applicable,  original  or  a  certified 


R.  A.  O    A.  OVERCHARGE  CLAIM  RULES  93 

copy  of  invoice  or  delivering  agent's  certificate  in  lieu 
thereof,  and  by  other  necessary  evidence. 

(10)  Evidence  of  Collection.  The  carrier  investigating 
and   settling   a   claim   on   account   of   overcharge,   may 
accept,  as  evidence  of  the  amount  collected,  the  original 
paid  freight  bill,  or  original  bill  of  lading  showing  amount 
of  prepayment  and  bearing  receipt  for  payment. 

(11)  Papers  to  Bear  Evidence  of  Payment.  When  pay- 
ment of  claim  is  made  before  interline  investigation,  evi- 
dence of  such  payment  shall  be  clearly  shown  on  bill  of 
lading  or  shipping  receipt,  paid  freight  bill,  bill  of  claim- 
ant, or  invoice  in  the  claim  papers. 

(12)  Direct  Investigation.     The  investigating  carrier 
shall  communicate  directly  with  agents  or  other  proper 
representatives  of  interested  carriers  whenever  practicable 
and  whenever  railway  mail  service  cannot  be  used,  return 
postage  shall  be  enclosed.    Inquiries  should  be  addressed 
to  accounting  officer  in  charge  of  claims  of  the  interested 
carriers  after  failure  to  obtain    information    from    the 
agents  or  other  proper  representatives  or  when  necessary 
from  the  nature  of  the  inquiry.    When  the  agent  or  other 
proper  representative  of  another  carrier  fails  to  furnish 
the  specific  information  requested  or  to  explain  why  he 
cannot  do  so  within  20  days  from  date  of  inquiry,  copy 
of  the  inquiry  with  request  for  reply,  shall  be  sent  by 
express,  registered  mail  or  messenger,  to  the  proper  ac- 
counting officer  of  the  delinquent  carrier.    When  answer 
is  not  received  within  30  days  to  such  request,  or  to  a 
direct  inquiry  to  the  proper  accounting  officer  regarding 
a  paid  claim,  the  carrier  investigating  and  settling  the 
claim  may  charge  full  amount  of  claim  to  the  delinquent 
carrier,  or  if  there  are  two  or  more  delinquent  carriers, 
then  to  the  delinquent  carrier  nearest  the  investigating 
and  settling  carrier  in  direction  of  destination  and  shall 
forward  all  papers  relating  to  the  claims  to  such  delin- 
quent carrier  who  shall  take  the  place  of  settling  carrier 
and  make  further  investigation  and  distribution  of  the 
amount  of  the  claim. 

(13)  Statement  of  Overcharge.     The  carrier  investi- 
gating and  settling  an  overcharge  claim  shall  attach  to 
the  claim  papers  a  statement  showing  how  the  overcharge 
is  arrived  at,  with  full  reference  to  the  I.  C.  C.  tariffs  and 
the  amount  due  from  each  carrier  interested.    The  rates 
and  divisions  and  basis  for  claim  shall  be  verified  as  far 


94  R.  A.  O   A.  OVERCHARGE  CLAIM  RULES 

as  practicable  before  being  sent  by  the  carrier  so  investi- 
gating and  settling  to  the  other  interested  carriers. 

(14)  Express  Charges.  Any  carrier  forwarding  papers 
by  express  shall  prepay  express  charges. 

(15)  Relief  of  Agent's  Account.  When  an  agent  collects 
from  consignee  the  correct  amount  of  freight  and  charges, 
and  the  same  is  less  than  the  amount  debited  to  his  sta- 
tion account,  and  adjustment  cannot  be  effected  through 
interline  correction  account,  he  shall  file  claim  for  relief, 
which  shall  be  investigated  and  apportioned  between  in- 
terested carriers;  see  Rules  19  and  30. 

ACKNOWLEDGMENT  OF  CLAIM  PAPERS  WHEN  PASSED 
BETWEEN  CARRIERS 

(16)  Acknoivledging  Receipt  of  Claims.  When  a  claim, 
except  arbitrary  debit  under  Rule  38,  is  received  the  first 
time  from  another  carrier,  it  shall  at  once  be  acknowl- 
edged to  carrier  from  which  received,  and  such  acknowl- 
edgment shall  quote  sending    and    receiving    carrier's 
claim  numbers.     Carriers  shall  quote  each  other's  claim 
numbers  in  all  claim  correspondence,  mail  or  telegraph. 

APPORTIONMENT  OF  CLAIMS  FOR  OVERCHARGE 

(17)  Overcharge   in   Rate,  Weight,  or    Classification. 
Claim  for  overcharge  on  account  of  error  in  rate,  error 
in  weight  or  error  in  classification,  when  investigated  and 
settled  in  accordance  with  the  provisions  contained  in 
Rules  6,  7,  8  and  9,  shall  be  charged  to  the  carrier  at 
fault.    If  more  than  one  carrier  is  involved,  the  amount 
of  the  claim  shall  be  apportioned  on  the  basis  of  the  agreed 
divisions,  and  all  interested  carriers  shall  be  obligated 
to  pay  their  proportions  of  the  amount  paid  in  settle- 
ment of  the  claim. 

(18)  Overcharge  Caused  by  Misrouting.     Claim  for 
overcharge  resulting  from  improper  routing  due  to  error 
of  an  agent  or  other  employee,  shall  be  borne  by  the 
carrier  employing  the  person  at  fault.     The  minimum 
debit  Rule  42  shall  not  apply  in  such  cases.     This  rule 
will  apply  on  all  unsettled  claims.    See  I.  C.  C.  Conference 
Rulings  Nos.  214,  286  and  474,  or  subsequent  amendments 
thereto. 

(19)  Overcharge    Caused   by    Waybilling   Freight   to 
Erroneous  Destination,  Unloading  Short  of,  or  Carrying 


R.  A.  O    A.  OVERCHARGE  CLAIM  RULES  95 

Beyond  Correct  Destination  or  Stop-off  Point.  Claim  for 
overcharge,  resulting  from  error  or  oversight  of  an  agent 
or  employee,  by  which  the  shipment  is  billed  to  an  erron- 
eous destination,  or  is  unloaded  short  of  destination,  or 
is  carried  beyond  correct  destination  or  stop-off  point, 
shall  be  borne  by  the  carrier  whose  agent  or  employee 
committed  the  error,  except  that  when  contributory  neg- 
ligence by  other  carrier  or  carriers  is  shown,  the  claim 
shall  be  divided  equally  between  the  carriers  at  fault. 
The  earlier  or  carriers  performing  the  service  shall 
accept  proportion  of  the  through  or  combination  rate  from 
point  of  origin  to  erroneous  destination,  based  on  estab- 
lished divisions,  or,  in  the  absence  of  same,  revenue  shall 
be  divided  on  basis  of  mileage.  For  the  movement  from 
the  erroneous  to  the  correct  destination,  charges  shall  be 
assessed  on  the  local,  through,  or  combination  rates,  as 
per  lawfully  published  tariffs.  Carrier  or  carriers  receiv- 
ing revenue  for  two  hauls  on  such  shipments,  shall  refund 
revenue  (based  on  established  divisions,  or  mileage  basis, 
in  absence  of  same)  on  the  return  haul  to  the  point  at 
which  shipment  is  placed  in  its  proper  route  to  correct 
destination,  regardless  of  the  route  which  carrier  may 
select  for  the  return  movement.  This  rule  will  apply 
on  all  unsettled  claims.  See  I.  C.  C.  Conference  Ruling 
217,  or  subsequent  amendments  thereto. 

(20)  Question  of  Veracity.    When  question  affecting 
settlement  of  an  overcharge  claim  between  two  or  more 
carriers  becomes  one  of  veracity  between  employees  of 
carriers,  the  claim,  or  such  portion  thereof  as  depends 
upon  the  question  in  dispute,  shall  be  divided  equally 
between  such  carriers.     Changes  made  in  car  numbers, 
car  initials  or  routing  on  telephone  instructions  will  not 
be  accepted  as  evidence  in  the  settlement  of  dispute  in- 
volving veracity  unless  confirmed  in  writing. 

(21)  Terminal  Cliarges.     Terminal  charges  shall  not 
be  included  in  the  amount  of  revenue  used  as  a  basis  for 
apportionment  of  an  overcharge  claim. 

(22)  Disputed  Divisions.    When  a  legal  rate  is  pro- 
tected by  a  carrier  and  it  is  unable  to  reclaim  from  its 
connections,  because  of  disputed  divisions    the    paying 
carrier  shall  be  relieved  of  the  burden  of  adjusting  the 
difference  between  the  carriers  in  interest  to  the  extent 
and  effect  as  follows: 

(a)  When  the  rate  protected  is  a  through  rate,  the 
carrier  that  issued  the  bill  of  lading  shall  accept 


96  R.  A.  0   A.  OVERCHARGE  CLAIM  RULES 

debit  from  the  paying  carrier  for  the  amount  of  the 
overcharge  which  the  latter  is  unable  to  reclaim  on 
account  of  the  dispute  as  to  the  divisions,  and  shall 
assume  the  responsibility  of  adjusting  the  difference 
between  the  carriers  in  interest. 

(b)  When  the  rate  protected  is  constructed  by 
combining  two  or  more  rates,  one  or  more  of  them 
being  joint  rates,  the  first  carrier  (in  the  direction 
from  origin  to  destination)  which  is  party  to  a  joint 
rate  the  divisions  of  which  are  in  dispute,  shall  accept 
debit  from  the  paying  carrier  for  the  amount  of  the 
overcharge  which  the  latter  is  unable  to  reclaim 
because  of  dispute  as  to  the  divisions  of  that  rate 
and  shall  assume  the  responsibility  of  adjusting 
the  difference  between  carriers  in  interest.  This  rule 
will  apply  on  all  unsettled  claims. 

(23)  Erroneous  Rate  Quotation.     When  a  carrier  in 
process  of  the  investigation  of  an  overcharge  claim  re- 
quests another  carrier  to  quote  a  rate  between  local  points 
on  its  line,  and  pays  the  claim  on  basis  of  that  quotation, 
the  carrier  making  the  quotation  must  honor  the  bill  of 
the  paying  carrier  on  the  basis  quoted,  and  in  case  it  is 
found  that  the  quotation  was  erroneous,  must  assume  the 
expense  of  collecting  back  the  amount  necessary  to  place 
its  charges  on  a  legal  tariff  basis.    This  rule  will  apply 
on  all  unsettled  claims. 

INVESTIGATION  AND  APPORTIONMENT  OF  CLAIMS  FOR  OVER- 
CHARGE ON  COAL  AND  COKE 

(24)  Located  Overcharge  on  Coal  or  Coke.    Claims  for 
overcharge  on  coal  or  coke,  where  such  overcharge  is 
located  with  a  particular  carrier  or  carriers,  shall  be 
charged  to  the  carrier  or  carriers  upon  which  the  over- 
charge is  located. 

(A)  Unlocated    Overcharge    on    Coal    or    Coke. 
Claims  for  ascertained  overcharge  on  coal  or  coke, 
which  overcharge  is  not  located,  shall  be  prorated 
on  revenue,  on  basis  of  record  weights  to  point  where 
overcharge  is  discovered  subject  to  paragraph  B. 

(B)  Variation  of  Scale  Weights.  Claims  presented 
for  overcharge  on  coal  or  coke  where  the  only  evi- 
dence of  such  overcharge  is  the  variation  in  scale 
weights,  shall  be  subjected  to  the  following  investi- 
gation : 


R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES  97 

First: 

An  ascertainment  of  the  conditions  and  practices 
at  each  scale  used  as  follows: 

(1)  Type  of  scale  and  capacity. 

(2)  Character  of  installation. 

(3)  Standard  of  maintenance. 

(4)  Frequency  of  testing. 

(5)  Methods  of  weighing. 

(6)  Was  scale  on  which  weight  in  question  was 
obtained  maintained,  tested,  and  operated  in  accord- 
ance with  the  track  scale  specifications  approved  by 
the  American  Railroad  Association? 

(7)  Scale  conditions  as  outlined  in  paragraph  first 
1  to  6. 

(8)  Type  of  car,  i.  e.,  box,  gondola,  solid  bottom, 
drop  bottom,  or  steel  hopper. 

(9)  Were   weights    affected,    either    immediately 
before  or  immediately  after  weighing,  by  rain  or 
snow? 

(10)  Was  car  reconsigned  en  route? 

(11)  Obtain  official  record  of  the  last  four  tests 
of  scale  immediately  preceding  movement  of  ship- 
ment, including  amount  each  section  of  scale  was 
inaccurate  in  each  test,  and  the  time  within  which 
such  four  tests  were  made. 

(12)  Did  the  reweighing  include  a  third  weighing 
as  required  by  American  Railroad  Association  Rules  ? 

(C)  Scale  Shown  by  Investigation    to    be    Most 
Accurate  Must  be  Given  Preference.    In  event  scale 
at  destination  or  intermediate  point  is  shown  by  this 
investigation  to  have  produced  the  more  nearly  cor- 
rect weight,  claims  for  overcharge  shall  be  prorated 
on  revenue  among  carriers  participating  in  the  over- 
charge, subject  to  tolerances,  evaporation  allowances, 
and  minimum  weights,  as  provided    in    governing 
tariffs. 

(D)  In  the  event  scale  at  initial  point  is  shown 
by  this  investigation    to    have    produced  the  more 
nearly  correct  weight,  the  claim  shall  not  be  prorated, 
except  by  authority  of  the  initial  carrier. 

(25)  Disputed  Claims  to  be  Submitted  to  Counsel.  If 
any  carrier  should  refuse  to  participate  in  the  payment 
of  such  claims  on  the  basis  of  revenue  and  record  scale 
weights,  the  same  shall  be  submitted  by  the  investigating 
carrier  to  its  counsel,  and  if  such  counsel  should  rule  that 


98  R.  A.  0    A.  OVERCHARGE  CLAIM  RULES 

suit  if  instituted  thereon  cannot  be  successfully  defended, 
the  papers  shall  be  returned  to  the  carrier  or  carriers  that 
have  refused  to  participate  in  the  payment  thereof,  and 
in  the  event  it  or  they  shall  still  refuse  to  participate 
in  the  payment  of  such  claim,  and  at  the  same  time  be 
unwilling  to  defend  suit,  if  brought,  such  suit  shall  be 
defended  by  the  carrier  against  which  suit  is  brought, 
and  if  judgment  is  secured  the  carrier  or  carriers  refus- 
ing to  participate  shall  be  charged  not  only  with  their  pro- 
rata  portion  of  the  original  claim,  but  in  addition  thereto 
with  court  costs  and  counsel  fees,  and  also  with  any 
statutory  penalty  that  may  be  assessed  in  said  suit,  pro- 
vided it  appears  that  the  refusal  of  such  carrier  or  car- 
riers to  participate  in  such  claim  resulted  in  said  penalty 
being  imposed.  This  rule  will  apply  regardless  of  the 
amount  of  claims,  subject,  however,  to  minimum  debit  rule 
No.  42. 

(26)  Claim  Papers  to  be  Submitted  to  All  Interested 
Carriers  Before  Payment  Not  Subject  to  Arbitrary  Debit. 
Claims  for  overcharge  due  to  error  in  weight  on  coal  or 
coke  will  not  be  subject  to  arbitrary  debits,  but  shall, 
before  payment,  be  presented  to  all  carriers  participating 
in  the  haul. 

COLLECTION  OF  GUARANTEED  CHARGES 

(27)  Guaranteed  Charges.    When  charges  are  guaran- 
teed, guaranteeing  carrier  shall  be  responsible  for  such 
charges  when  the  destination  carrier,  having  used  reason- 
able precautions  in  effecting  delivery,  is  unable  to  collect ; 
provided,  that  request  of  protection  of  guarantee  shall  be 
made  within  sixty  days  after  arrival  of  freight  through 
connections  or  direct.    In  the  case  of  perishable  freight, 
if  destination  carrier  cannot  deliver  and  collect  charges, 
guaranteeing  carrier  shall  at  once    be    asked  direct  or 
through  waybilling   station   for   disposition   of  freight, 
which  shall  be  held,  when  practicable,  for  such  advice. 
When  freight  is  refused  for  loss  or  damage  located  with 
carrier,  guarantee  shall  be  void.    Provisions  with  respect 
to  minimum  debits  (Rule  42)  shall  not  apply  to  this  rule. 

DISPOSITION  OF  DEFICITS  ARISING  FROM  UNCOLLECTIBLE 
FREIGHT  CHARGES 

(28)  Sale    of    Unclaimed    or    Refused    Freight    for 
Charges.    Uncollectible  deficits  in  charges  against  freight 


R.  A.  O    A.  OVERCHARGE  .CLAIM  RULES  99 

which  is  unclaimed  or  refused  when  the  result  of  negli- 
gence of  one  or  more  carriers  in  the  line  shall  be  charged 
to  the  carrier  or  carriers  at  fault  under  appropriate  rule. 
When  not  the  result  of  negligence  of  the  carriers,  the 
deficit  shall  be  prorated  on  revenue  by  all  carriers  in- 
terested. Terminal  transportation  charges,  demurrage, 
storage,  and  transportation  arbitraries  shall  be  included 
in  determining  revenue  of  carriers;  provided,  however, 
that  freight  which  accumulates  in  warehouses  and  is 
periodically  sold  shall  be  disposed  of  without  reference 
to  other  carriers  and  any  loss  in  charges  on  such  freight 
shall  be  borne  by  the  carrier  selling. 

The  provisions  of  this  rule  shall  also  apply  when  the 
destination  carrier  takes  the  unclaimed  or  refused  freight 
for  company's  use.  The  distribution  statement  of  claim 
covering  any  uncollectible  amount  prorated  under  this 
rule  must  bear  affirmative  declaration  of  carrier  making 
distribution  that  the  amount  is  uncollectible  by  reason 
of  conditions  set  forth  in  Rule  D-15. 

(29)  Charges  on  Freight  Sent  Elsewhere  for  Sale.    If 
necessary  to  forward  carload  freight  to  another  point  to 
be  sold,  the  carrier  performing  such  service  is  entitled 
to  the  tariff  rate  and  charges  lawfully  applicable  thereto ; 
and  in  determining  the  total  uncollectible  deficit  to  be 
prorated;  the  carrier  is  entitled  to  include  the  amount 
so  charged. 

(30)  Showing   Miscellaneous  Advances   on   Waybills. 
Where  there  are  charges  such  as  demurrage,  switching, 
duty,  and  entry  fees,  or  any  other  charges  that  are  in 
addition  to  the  rate,  it  is  the  duty  of  each  carrier  to  show 
such  charges  in  detail  and  separately  from  the  regular 
revenue,  and  the  agent's  failure  to  do  so  will  make  his 
company  responsible  for  the  non-collection  of  same  when 
uncollectible  within  the  rulings  of  the  Interstate  Com- 
merce Commission   (See  Ruling  M-7). 

(31)  Destination  Carrier  Responsible  for  Collection  of 
Correct  Charges.    While  accepting  the  principle  that  the 
destination  carrier  shall  assume  the  duty  of  collecting 
all  tariff  charges,  this  will  not  relieve  the  initial  or  inter- 
mediate carriers  from  responsibility  for  their  errors  that 
are  impossible  of  detection  by  the  destination  carrier. 
While  recognizing  the  difficulty  of  enumerating  all  of  the 
various  classes  of  undercharges,  the  following  are  some 
of  the  losses  which  should  not  be  borne  by  the  destination 
carrier : 


100  R.  A.  0   A.  OVERCHARGE  CLAIM  RULES 

(a)  Miscellaneous  charges  for  switching,  demur- 
rage, storage,  icing  or  feeding,  detention  or  stop-off 
charges,  etc.,  omitted  from  billing  and  not  a  part 
of  or  included  in  the  through  rate. 

(b)  Undercharges  due  to  error  in  rates  published 
in  tariffs  to  which  destination  carrier  is  not  a  party. 

(c)  Undercharges  due  to  failure  to  collect  tariff 
charges  on  shipments  destined  to  prepaid  or  non- 
agency  stations. 

(d)  Undercharges  due  to  the  insertion  of  incor- 
rect rates  in  export  bills  of  lading  issued  by  initial 
or  intermediate  carrier. 

(e)  Charges  waybilled  as  prepaid,  subsequently 
changed  by  correction  to  collect. 

(f )  Demurrage  charges,  etc.,  accruing  at  point  of 
origin  and  not  noted  on  bills  of  lading. 

(g)  Undercharges  due  to  failure  of  weighing  car- 
rier to  state  correct  gross  carload  weight  on  way- 
bills when  charges  are  collectible  on  track  scale  or 
shippers'  agreement  weights. 

(32)  Destination  Carrier  to  Receive  Assistance  From 
Other  Carriers  in  Collecting  or  Refunding.    Destination 
carrier  shall  receive  all  possible  assistance .  from  initial 
or  intermediate  carriers  in  its  efforts  to  make  collections 
or  refunds. 

(33)  Disposition  of  Amounts  Not  Chargeable  to  Desti- 
nation Carrier.     The  destination  carrier,  shall,  in  the 
interest  of  all  concerned,  use  all  diligence  to  determine 
and  collect  the  correct  charges  and  shall  make  a  demand 
in  writing  on  the  consignee  or  consignor,   or  both,  if 
necessary,  for  charges  which  are  uncollected,  owing  to 
error  of  another  carrier  and  which  are  undiscoverable 
by  the  destination  carrier. 

After  two  unanswered  demands  in  writing  for  payment, 
or  after  a  direct  refusal  of  the  debtor  to  pay,  the  car- 
rier in  error  shall  without  further  action  on  the  part  of 
the  destination  carrier,  accept  debit  for  the  uncollected 
tariff  charges  or  shall  authorize  the  destination  carrier 
at  the  expense  and  for  the  account  of  the  carrier  in  error, 
to  bring  suit  for  the  recovery  of  these  charges. 

GUARANTEEING  ADDITIONAL  PREPAYMENT  OF  FREIGHT  AT 
JUNCTION  POINTS 

(34)  Shipments  Destined  to  Agency  Stations  Requiring 
Prepayment.     When  freight  destined  to  an  agency  sta- 


R.  A.  0.  A.  OVERCtiARGE  CLAIM  &ULES  101 

tion  upon  which  charges  should  be  fully  prepaid  or  guar- 
anteed, in  accordance  with  tariff,  is  tendered  connecting 
carrier  and  it  develops  that  such  prepaid  charges  are 
insufficient  to  carry  shipment  to  destination,  the  carrier 
tendering  shall  authorize  its  junction  agent  to  guarantee 
to  the  connecting  carrier  a  sufficient  amount  to  carry  the 
shipment  to  destination.  Delivery  to  a  connection  of 
such  a  shipment  for  an  agency  station  constitutes  a  guar- 
antee to  the  receiving  carrier  of  a  sufficient  amount  to 
transport  the  shipment  to  destination,  a  specific  guar- 
antee on  the  billing  not  being  required  for  each  case. 
The  destination  agent  shall  exercise  due  diligence  and 
employ  all  means  at  his  command  to  collect  amount  due 
from  consignee;  but  if  unable  to  do  so,  the  deficit  shall 
be  adjusted  on  its  merits,  the  minimum  debit  rule  No.  42 
not  to  apply  in  such  cases.  The  receiving  carrier,  how- 
ever, should  not  return  such  shipments  to  the  delivering 
carrier  for  additional  prepayment. 

The  provisions  of  this  rule  shall  not  apply  to  additional 
prepayment  covering  extra  weight  on  freight  resulting 
from  weighing  in  transit  and  found  to  exceed  the  weight 
as  originally  billed,  or  to  freight  inspected  resulting  in 
increased  rating  and  charges. 

(35)  Shipments    Destined    to    Non-agency    Stations. 
When  a  shipment  destined  to  a  non-agency  station  is 
billed  collect  or  insufficiently  prepaid,  it  shall  be  accepted 
from  connecting  carrier  and  forwarded  to  destination. 
The  destination  carrier  shall  make  reasonable  effort  to 
collect  the  amount  due,  but  if  unsuccessful,  may  upon  its 
statement  that  it  is  unable  to  collect,  correct  the  waybill 
to  read  fully  "Prepaid"  if   the    shipment    is    waybilled 
through  from  point  of  origin  to  destination.    When  re- 
billed  enroute  the  final  adjustment  shall  be  made  through 
claim  channels,  the  minimum  debit  Rule  No.  42  not  to 
apply  in  such  cases.    In  either  case  the  adjustment  made 
shall  maintain  the  integrity  of  the  lawful  rate.     When 
re-billed  en  route,  settlements  under  this  rule  shall  be 
made  under  Rule  No.  38,  all  papers  to  accompany  debit. 

FORWARDING  SHIPMENTS  BILLED  SHORT  OF  DESTINATION 

(36)  Shipments  Waybilled  Short  of  Destination.  When 
a  shipment  has  been  billed  in  error  to  a  point  short  of  the 
proper  destination,  such  shipment  shall  be  forwarded  and 
charges  collected  at  the  lawful  tariff  rate  from  point  of 


102  R.  A.  O    A.  OVERCHARGE  CLAIM  RULES 

origin  to  correct  destination  applicable  via  the  route  ship- 
ment moved. 

FAILURE  TO  OBSERVE  INSTRUCTIONS  FOR  DIVERSION 

(37)  Failure  to  Accomplish  Diversion.  When  in  accord- 
ance with  the  conditions  of  the  tariffs  lawfully  applicable, 
a  carrier  is  requested  to  divert  a  shipment,  and,  through 
negligence  or  error  of  a  carrier  the  diversion  is  not  accom- 
plished, the  carrier  responsible  for  the  negligence  or  error 
shall  be  wholly  responsible  for  any  lawful  overcharge 
resulting,  subject  to  Rule  19.    This  rule  will  apply  on  all 
unsettled  claims. 

INTERLINE  SETTLEMENT  AFTER  INVESTIGATION  AND 

PAYMENT 

t 

(38)  Distribution  Statements.  When  the  investigation 
in  connection  with  a  claim  is  complete  and  the  responsi- 
bility therefor  is  located,  the  carrier  by  which  the  claim 
has  been  investigated  shall  apportion  the  amount  in  ac- 
cordance with  the  foregoing  rules.    Such  carrier  shall  also 
prepare  and  forward  to  each  interested  carrier  a  distribu- 
tion statement  for  each  claim,  showing  billing  reference 
over  all  interested  carriers,  claim  numbers  when  known, 
the  amount  charged  to  each,  the  route  over  which  ship- 
ment moved,  and  when  necessary  the  through  rate  and 
divisions  via  such  route  and  tariff  authority,  with  I.  C.  C. 
numbers.     Provided  that  no  carrier  shall  be  penalized 
for  any  overcharge,  unless  it  has  been  given  the  oppor- 
tunity to  develop  the  fact  pertaining  thereto  prior  to  the 
time  prescribed  by  the  Interstate  Commerce  Commission 
for  the  destruction  of  records.     This  rule  will  apply  on 
all  unsettled  claims. 

(39)  Disposition  of  Papers.    When  the  amount  of  any 
claim  is  divisible  between  carriers  and  does  not  exceed 
$20.00,  the  claim  papers  shall  be  retained  by  the  settling 
carrier,  except  claims  coming  under  Rule  50.    When  the 
total  amount  paid  is  not  proratable    or    is    more    than 
$20.00,  and  only  one  other  carrier  is  interested,  state- 
ment and  claim  papers  shall  be  sent  to  it,  but  if  two  or 
more   other   carriers   are   interested   original   statement 
and  claim  papers  shall  be  sent  to  the  carrier  most  distant, 
and  a  copy  of  the  statement  showing  disposition  of  claim 
papers,  to  each  other  carrier  interested. 


R.  A.  0    A.  OVERCHARGE  CLAIM  RULES  103 

Non-members.  When  paying  carrier  is  an  intermediate 
carrier,  claim  papers  shall  be  sent  to  last  interested  car- 
rier  in  the  direction  of  destination.  When  a  non-member 
carrier  is  interested  in  any  unsettled  claim,  settling  car- 
rier may  charge  out  to  members  their  proper  proportions 
under  the  rules,  retaining  papers  with  which  to  negotiate 
with  the  non-member  as  to  settlement  of  its  proportion. 
Any  interested  carrier  shall  have  the  right  to  obtain  papers 
from  carrier  with  which  they  are  filed.  See  Rule  49. 

(40)  Recharge  of  Disputed  Amounts.    When  amount 
charged  in  accordance  with  Rule  No.  38  is  for  any  valid 
reason  unsatisfactory,  to  debited  carrier,  it  may  be  re- 
charged to  paying  carrier  on  monthly  statement  within 
one  year  from  date  of  statement  in  which  charge  is  in- 
cluded, except  that  when  charge  is  made  under  Rule  12, 
the  delinquent  carrier  shall  not  have    the    privilege  of 
recharging  without  authority.    No  recharge  shall  exceed 
the  original  amount  charged,  nor  shall  any  correction  be 
required  for  less  than  One  Dollar  ($1.00). 

No  recharge  shall  be  made  except  over  personal  signa- 
ture of  the  claim  officer,  or  when  authority  for  other  sig- 
nature is  stamped  on  recharge  statement.  The  objecting 
carrier  shall  notify  all  interested  carriers  and  shall  not 
again  be  charged  until  it  so  authorizes  or  claim  is  arbi- 
trated. Nothing  in  this  rule  shall  make  it  obligatory  upon 
any  carrier  to  accept  a  distribution  statement  covering 
any  claim  in  which  investigation  does  not  clearly  show 
that  such  carrier  handled  the  shipment,  or  to  accept  a 
draft  covering  such  distribution  statement.  This  applies 
on  all  unsettled  claims. 

(41)  Claims  less  than  $1.00.    Claims  for  less  than  one 
dollar  shall  not  be  consolidated  to  make  an  amount  over 
the  minimum  (one  dollar) ,  but  shall  be  paid  and  absorbed 
by  the  settling  carrier;  provided  shipment  moved  over  its 
lines,  but  agents  may  include  in  one  monthly  claim  for 
relief  any  number  of  shipments  originating  on  the  same 
road  and  traveling  via  the  same  route. 

(42)  Minimum  Debits.     No  charge  shall  be  made  by 
the  carrier  settling  the  claim  against  another  carrier  when 
the  entire  proportion  beyond  the  settling  carrier  is  less 
than  $1.00,  except  as  provided  in  Rules  18   (overcharge 
due  to  misrouting  through  error  of  carrier),  27  (collec- 
tion of  guaranteed  charges),  34  and  35   (adjustment  of 
charges  on  freight  insufficiently  prepaid). 


104  R.  A.  O    A.  OVERCHARGE  CLAIM  RULES 

(a)  When  a  non-member  line  is  involved,  mini- 
mum debit  rule  shall  apply  between  member  lines. 

(b)  In  computing  minimum  a  fraction  of  one-half 
cent  or  over  shall  be  regarded  as  one  cent. 

(c)  When  authority  is  given  on  the  claim  papers, 
the  following  will  govern  as  to  the  minimum  (subject 
to  the  exceptions  stated  in  this  Rule),  paying  carrier 
being  considered  as  the  first  carrier. 

(d)  When  two  carriers  are  involved,  the  second 
carrier  shall  not  issue  authority  for  any  amount  less 
than  one  dollar. 

(e)  When  three  or  more  carriers  are  involved, 
intermediate  carrier  shall  issue  its  authority  for  any 
amount  less  than  one  dollar  when  the  entire  pro- 
portion of  succeeding  carrier  or  carriers  is  one  dollar 
or  more. 

(f )  When  last  carrier's  proportion  is  less  than  one 
dollar,  next  preceding  intermediate  carrier  shall  issue 
authority  for  its  own  proportion  and  that  of  the  last 
carrier  if  the  two  aggregate  one  dollar  or  more. 

(43)  Correction  Minimum.    No  correction  shall  be  re- 
quired in  a  bill  rendered  or  authority  issued  for  any  cleri- 
cal error  less  than  one  dollar  ($1.00). 

(44)  First  Carrier  Beyond  Gateway  or  Rate  Prorating 
Point   to    Give    Divisions    of   Revenue    for    Overcharge 
Claims.    When  an  overcharge  is  clearly  located  with  a 
group  of  two  or  more  connecting  carriers  beyond  a  com- 
mon gateway,  crossing,  or  rate-breaking  point,  it  shall 
be  the  duty  of  the  first  carrier  beyond  the  gateway  to 
furnish  the  paying  carrier  a  statement  which  will  clearly 
set  forth  the  correct  divisions  to  be  applied  and  the  pro- 
portions that  were  allowed  the  interested  carriers  in  inter- 
line settlement,  and  unless  such  information  is  furnished 
within  60  days,  the  entire  amount  of  such  group  propor- 
tion shall  be  charged  to  the  said  first  carrier.    It  shall  also 
be  the  duty  of  the  first  member  carrier  beyond  the  gate- 
way or  rate-breaking  point  to  furnish,  upon  request,  rates 
and  divisions  with  I.  C.  C.  tariff  authority  therefor,  to  or 
from  the  rate  breaking  point  when  tariffs  are  not  in  the 
possession  of  the  road  against  which  claim  is  presented, 
such  request  to  show  junctions  via  which  shipment  moved. 

(a)  Claims  for  relief  of  charges  on  freight  short  at 
junctions,  as  specifically  provided  for  in  Rule  50,  shall  be 
handled  in  accordance  with  that  rule. 


R.  A.  O    A.  OVERCHARGE  CLAIM  RULES  105 

(45)  Honoring  Authorities  Granted.    When  authority 
has  been  granted  on  the  strength  of  which  money  has 
been  paid  which  would  not  otherwise  have  been  paid, 
such  authority  shall  be  honored  and  no  repudiation  shall 
be  allowed ;  but  when  authority  is  simply  a  clerical  error 
and  no  loss  has  resulted  therefrom,  it  shall  be  susceptible 
of  correction. 

(46)  Insolvent  Carriers.     Should  any  carrier  be  in- 
solvent, uncollectible  amount  due  from  it  shall  be  assumed 
by  other  carriers  handling  shipment. 

(a)  If  full  amount  is  due  from  insolvent  carrier  it 
shall  be  prorated  between  all  other  carriers  handling 
shipment  on  revenue  basis. 

(b)  Where  two  or  more  carriers  are  liable,  insol- 
vent carrier's  proportion  shall  be  prorated  between 
them,  using  their  proportions  of  claim  as  factors. 

(c)  Provided    each    participating    carrier    shall 
furnish  by  its  proper  officer  a  certified  statement  of 
account  with  insolvent  carrier  showing  no   credit 
available  for  offset. 

(47)  Disposition    of    Undercharges    Discovered.     All 
undercharges  occurring  through  errors  in  the  original 
divisions  of  revenue  which  are  discovered  in  handling 
overcharge  claims  shall  be  credited  to  the  carriers  to 
which  they  belong  in  the  final  apportionment;  provided 
the  amount  is  in  excess  of  the  debit  minimum    (Rule 
No.  42). 


STATEMENT  OF  AMOUNTS  DUE  AND  PAYABLE  BY  DRAFT 

(48)  Statements  of  Amounts  Due.  On  or  before  the 
'Oth  of  each  month  (or  weekly  by  special  agreement,  if 
necessary  to  avoid  a  large  accumulation),  the  paying  car- 
rier should  render  a  statement  on  R.  A.  0.  A.  form  of 
amounts  due  from  each  debtor  carrier  with  claim  papers, 
when  necessary,  and  as  provided  in  Rule  38,  and  distribu- 
tion statements,  to  the  proper  officers  by  prepaid  express, 
postal  mail  or  messenger.  Draft  may  be  made  by  the 
creditor  carrier  on  or  after  the  10th  of  the  succeeding 
month  for  totals  of  statements,  or,  on  agreement  between 
carriers  in  interest,  drafts  may  be  made  for  the  balances, 
which  drafts  shall  be  paid  by  the  debtor  carrier  upon 
presentation. 


106  R.  A.  0   A.  OVERCHARGE  CLAIM  RULES 

(49)  Return  of  Claim  Papers  to  Paying  Carrier  for 
File.    ^When  claim  papers  are  forwarded  to  another  car- 
rier with  bill  for  its  authorized  proportion  or  as  provided 
in  Rule  38,  they  shall  be  returned  to  the  settling  carrier  as 
promptly  as  possible,  and  in  any  event  within  one  year 
from  date  of  rendition  of  bill  or  date  of  abstract  of  dis- 
tribution.    Return  of  the  papers  shall  be  made  to  the 
officer  in  charge  of  claims  of  the  paying  carrier  unless 
instructions  to  the  contrary  are  attached  to  the  papers. 

Any  penalty  incurred  by  the  paying  carrier  for  failure 
to  have  in  its  file  papers  supporting  a  claim  after  the  time 
specified  shall  be  with  the  carrier  which  has  failed  to 
return  such  papers  to  the  paying  carrier,  as  provided  in 
this  rule.  This  rule  will  not  apply  to  claims  charged  out 
under  Rule  50. 

(50)  Relief  of  Charges  on  Short  Freight.  When  freight 
checks  short  at  junction  point,  intermediate  point  or  des- 
tination, the  carrier  delivering    the    waybill    on    which 
freight  is  short  shall,  on  demand,  refund  the  full  amount 
of  revenue  that  accrued  up  to  junction  point  if  freight 
does  not  reach  destination  within  sixty  days.    No  investi- 
gation further  than  the  development  of  the  above  record 
shall  be  necessary.     This  is  to  apply  to  either  junction 
or  audit  office  settlements  and  on  all  unsettled  claims 
(D-13)  ;  subject,  however,  to  a  minimum  charge  of  one 
dollar.  When  two  or  more  carriers  are  involved,  the  prin- 
ciple, of  distribution  outlined  in  Rule  42  shall  govern. 

When  both  the  original  waybill  and  the  shipment  are 
short  at  destination  (the  destination  carrier  having 
reported  the  waybill  as  result  of  tracing  by  the  billing 
carrier),  and  the  shipment  fails  to  reach  destination 
within  sixty  days,  no  further  investigation  is  necessary, 
but  destination  carrier  may  arbitrarily  charge  its  next 
connection  the  total  amount  of  charge  up  to  junction 
point,  as  provided  in  first  paragraph  of  this  rule,  and 
each  intermediate  carrier  may  charge  its  next  connection 
in  a  like  manner. 

When  the  destination  of  short  freight  is  a  station  on 
the  line  of  two  or  more  carriers,  the  agent  of  the  carrier 
via  which  the  shipment  is  routed,  which  holds  the  way- 
bill, shall  advise  the  agent  of  the  other  carriers  of  the 
shortage,  giving  a  description  of  the  freight.  The  agents 
should  carefully  examine  their  records  and  warehouses, 
and  if  located,  the  freight  or  charges  collected,  as  the 
case  may  be,  shall  be  promptly  surrendered  to  the  carrier 


R.  A.  0.  A.  OVERCHARGE  CLAIM  RULES  107 

holding  the  waybill.  Provided,  however,  that  when  a 
carrier  transports  a  single  shipment  of  less  than  carload 
astray  freight,  weighing  five  thousand  pounds  or  more, 
or  a  car  containing  LCL  astray  freight,  weighing  five 
thousand  pounds  or  more,  the  carrier  holding  the  way- 
bills shall  turn  them  over  to  the  carrier  performing  the 
service. 

LOADED  CARS  HANDLED  AS  EMPTY 

(51)  Loaded  Cars  Handled  as  Empty.    When  a  carrier 
delivers  to  another  carrier  a  car  accompanied  by  an  empty 
car  ticket,  running  slip,  or  card  waybill,  or  with  advice 
that  the  car  is  empty,  the  receiving  carrier  and  subse- 
quent carriers  are  warranted  in  handling  the  car  as  an 
empty.     Carrier  handling  loaded   car  as  an  empty  is 
entitled  to  revenue  on  one-way  haul.    See  Rule  19. 

OBTAINING  INFORMATION  IN  CONNECTION  WITH  RATES 

(52)  Obtaining  Information  in  Connection  with  Rates. 
When,  in  investigating  overcharge  claims,  it  is  necessary 
to  obtain  rates  from  other  carriers  communications  shall, 
in  all  cases,  be  addressed  to  the  accounting  officer  hand- 
ling overcharge  claims,  who  shall  be  responsible  for  the 
furnishing  of  such  information. 

VOTING  POWERS  AND  PROCEDURE  FOR  CHANGING  RULES 

(101)  Voting  Powers.    The  voting  powers  on  questions 
relating  to  overcharge  and  agency  relief  claims  shall  be 
restricted  to  members  who  are  in  general  or  direct  charge 
of  such  claims,  and  only  one  vote  shall  be  allowed  each 
member  line,  provided  that  this  rule  shall  not  be  con- 
strued as  permitting  any  individual  member  to  cast  more 
than  one  vote. 

(102)  Membership  on  Arbitration  and  Appeal  Com- 
mittees.    Only  members    of    the    Association  who  are 
directly  in  charge  of  overcharge  and  agency  relief  claims 
shall  be  eligible  for  membership  on  the  Arbitration  and 
Appeal  Committees. 

(103)  Procedure  for  Changing  Rules.    Any  member  of 
the  Association  handling  claims  may  take  up  with  the 
President  of  the  Association  the  question  of  altering  or 
amending  these  rules.     Such  communications  to  be  re- 


108  R.  A.  0    A.  OVERCHARGE  CLAIM  RULES 

ferred  to  the  Committee  on  Overcharge  and  Agency  Re- 
lief Claim  Rules,  consisting  of  seven  members,  for  consid- 
eration, and  published  in  the  Agenda.  By  a  majority 
vote  of  the  members  eligible  to  vote  on  claim  matters, 
these  rules  may  be  amended  or  altered  at  any  annual 
meeting  of  the  Association,  such  changes  to  be  effective 
90  days  from  date  of  adoption,  provided  that  the  Asso- 
ciation by  three-fourths  vote  of  members  eligible  to  vote 
on  claim  matters,  may  make  any  alteration  or  amend- 
ment to  these  rules  effective  at  once. 

(104)  Penalty   for  refusing   to   Comply   with  Rules, 
Decisions,  etc.    Whenever  any  member  of  the  Association 
declines  to  comply  with  any  of  its  requirements  or  rules 
relating  to  the  handling  of  claims,  or  declines  to  abide  by 
decisions  of  the  arbitration  and  appeal  committees,  as 
provided  herein,  such  circumstance  shall  be  reported  to 
the  President  of  the  Association,  and  if  he  and  the  two 
Vice  Presidents  shall  decide  by  a  majority  vote,  from  the 
written  evidence  submitted,  that  the  member  is  guilty 
of  the  offense  charged,  he  and  the  carrier  he  represents 
shall  be  deprived  of  the  privileges  of  the  Association  as 
relating  to  claims.     A  member  so  suspended  shall  have 
the  privilege  of  bringing  the  matter  before  the  Associa- 
tion at  its  annual  meeting  and  his  reinstatement  will  be 
ordered  by  the  President,   if  favored  by  a  two-thirds 
vote  of  members  eligible  to  vote  on  claim  matters  at  such 
annual  meeting. 

ARBITRATION  AND  APPEAL  COMMITTEES 

(105)  Arbitration  and  Appeal  Committees.    The  Asso- 
ciation shall  provide  for  two  additional  committees,  each 
composed  of  three  members  directly  in  charge  of  over- 
charge claims,  one  to  be  known  as  the  "Arbitration  Com- 
mittee," the  other  as  the  "Appeal  Committee." 

(106)  Personnel  of  Committees.    No  two  members  of 
either  arbitration   committee   or  the   appeal  committee 
shall  be  selected  from  the  same  section  of  the  country, 
but  each  of  these  committees  shall  be  made  up  respectively 
of  one  member  from  eastern  territory,  one  member  from 
western  territory,  and  one  member  from  southern  terri- 
tory. 

(107)  Appointing  Members  to  Appeal  and  Arbitration 
Committees.     The  President  shall,  within  thirty    (30) 
days  after  each  annual  meeting,  appoint  three  (3)  mem- 


R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES  109 

bers  each  to  the  Appeal  and  Arbitration  Committees. 
Such  committees  to  serve  until  the  next  annual  meeting 
of  the  Association.  The  personnel  of  both  committees 
to  be  made  up  in  accordance  with  the  provisions  of  Rule 
106. 

(108)  Substitute  in  Case  of  Interest.    If  any  member 
of  the  Arbitration  Committee,  or  Appeal  Committee  shall 
be  interested  in  any  question  referred  to  their  committee 
or  shall,  for  any  other  reason  be  unable  to  serve,  the  Presi- 
dent of  the  Association  shall  appoint  disinterested  mem- 
bers of  the  Association  eligible  as  substitutes  for  those 
interested  or  unable  to  serve. 

(a)  When  a  member  has  acted  as  arbitrator  on  a 
claim,  it  shall  disqualify  him  from  acting  as  member 
of  the  Appeal  Committee  on  same  claim,  and  the 
President  shall  appoint  a  disinterested  member  of 
the  Association  eligible  to  serve  in  his  place.  In  case 
the  President  is  interested  or  unable  to  serve,  the 
appointment  of  a  disinterested  member  shall  be  made 
by  the  First  Vice  President.  If  the  First  Vice  Presi- 
dent be  unable  to  serve  for  the  same  or  any  other 
reason,  then  the  appointment  shall  be  made  by  the 
Second  Vice  President. 

(109)  Vacancy,  Hoiv  Filled,  etc.    In  the  case  of  death, 
or  inability  from  any  cause  which  is  provided  for  above, 
or  failure  or  neglect  to  render  award  with  reasonable 
promptness  of  any  member  of  the  Arbitration  Committee 
or  the  Appeal  Committee  to  act,  the  President  shall  have 
the  power  to  appoint  another  member. 

(110)  Term  of  Office  and  Completing  Work  of  Arbi- 
tration and  Appeal  Committees.    These  committees  shall 
hold  office  for  one  year.    At  the  close  of  each  official  year 
the  Arbitration  and  Appeal  Committees  shall  have  thirty 
days  in  addition  to  its  regular  term  of  service  of  one  year 
in  which  to  complete  the  arbitration  of  such  claims  as 
have  been  submitted  to  it  by  the  Secretary  prior  to  the 
annual  meeting. 

Each  member  of  the  Arbitration  and  Appeal  Com- 
mittees shall  have  not  to  exceed  ten  days  of  such  thirty 
days  in  which  to  make  his  awards  on  such  claims. 

ARBITRATION  COMMITTEE 

(111)  Duties  of  Arbitration  Committee.  This  commit- 
shall  consider  and  act  upon  such  claims  as  may  be  referred 


110  R.  A.  O   A.  OVERCHARGE  CLAIM  RULES 

to  it  in  the  manner  hereinafter  provided,  and  the  decision 
of  the  majority  of  the  committee  shall  be  binding  upon 
the  parties  involved,  except  that  they  shall  have  the  right 
of  appeal  to  the  Appeal  Committee,  as  provided  by  Rule 
202. 

(112)  Arbitration  Committee  No  Equity  Powers.   The 
Arbitration  Committee  shall  have  no  equity  powers,  but 
shall  decide  upon  the  evidence  contained  in  the  papers, 
in  accordance  with  the  rules  in  effect  when  brief  is  pre- 
pared by  the  carrier  submitting  claim  for  arbitration  in 
accordance  with  the  rules  or  rulings  in  effect  at  time 
shipment  moved,  date  of  bill  of  lading  shall  govern,  unless 
the  time  of  taking  effect  shall  otherwise  be  specially  pro- 
vided for  in  the  rules  or  rulings. 

(113)  Rules  Applied  to  be  Specified  in  Awards.    The 
arbitrators  shall  definitely  refer  to  rule  or  section  of  rule 
under  which  their  award  is  made,  and  the  arbitrators 
joining  in  the  majority  award  shall  agree  upon  and  give 
their  decision  under  the  same  rule. 

(114)  Equity  Power  When  Allowed.    The  Arbitration 
Committee  shall  not  apply  a  penalty  to  a  rule  which  does 
not  specifically  provide  a  penalty,  provided,  however,  that 
if  all  the  parties  interested  consent  thereto  in  writing,  the 
Arbitration  Committee  may  render  an  award  upon  an 
equity  basis  on  claims  covered,  or  not  covered,  by  these 
rules. 

(115)  Awards  to  be  Full  and  Explicit.    In  giving  deci- 
sions, or  awards,  on  claims,  the  arbitrators  shall  give 
decision  on  each  and  every  question  submitted,  and  such 
decision  shall  be  explicit  and  consistent,  so  that  it  may 
be  carried  out. 

(116)  No  Cause  of  Action.    When  no  cause  of  action 
lies  under  the  rules,  the  Arbitration  Committee  shall  so 
decide.     In  such  cases  the  Ten  Dollars  Arbitration  fee 
shall  be  charged  to  the  carrier  or  carriers  arbitrating 
claims  without  cause.    From  the  decision  so  given  by  the 
Arbitration  Committee,  appeal  may  be  taken  to  the  Ap- 
peal Committee  under  Rule  202. 

(117)  Claims  Must  Be  Paid  and  Bear  Evidence   of 
Payment.    All  claims  must  be  paid  before  they  are  sub- 
mitted for  arbitration,  and  must  bear  evidence  of  such 
payment.     Evidence  of  payment  shall  consist  of  claim- 
ant's receipt,  or  definite  statement  of  auditor,  treasurer, 
or  officer  in  charge  of  the  department  controlling  such 
claims  that  payment  has  been  made.    Such  evidence  shall 


R.  A.  O   A.  OVERCHARGE  CLAIM  RULES  111 

be  embraced  in  the  arbitration  statement  of  the  paying 
carrier  or  attached  to  the  claim  next  below  that  carrier's 
statement.  The  statement  of  relief  of  agent  by  an  author- 
ized officer  of  the  accounting  department  shall  be  sufficient 
evidence  of  payment. 

(118)  Paying  Carrier  to  Submit.    When  the  foregoing 
requirements  have  been  complied  with,  the  carrier  paying 
the  claim  may  submit  it  for  arbitration,  provided,  how- 
ever, that  when  any  interested  member  carrier  accepts 
charge   from    another,    which   investigation    afterwards 
develops  should  not  have  been  accepted,  and  the  amount 
for  any  reason  cannot  be  recharged  or  collected  from 
liable  carrier,  then  the  carrier  outstanding  the  amount 
shall  have  the  right  to  submit  the  claim  for  arbitration 
in  all  respects  as  though  it  were  the  paying  carrier. 

(119)  Statements  to  Be  Submitted.    A  comprehensive 
statement,  based  upon  the  evidence  in  the  papers  shall 
be  made,  and  the  points  upon  which  a  decision  is  desired 
shall  be  definitely  stated.     This  shall  be  done  over  the 
personal  signature  of  the  officer  in  charge  of  the  claim 
department  of  the  carrier  presenting  the  claim  for  arbi- 
tration.    This  statement,  and  all  papers,  where  initial 
carrier  presents  claim  for  arbitration,  to  move  to  the 
next  carrier  in  the  direction  of  destination,  and  where 
destination  carrier  presents  claim  for  arbitration,  to  move 
to  the  next  carrier  in  the  direction  of  the  initial  carrier 
and  each  carrier  in  its  turn  shall  present  its  statement 
in  writing  over  the  personal  signature  of  the  proper  offi- 
cer, and  shall  then  send  such  statement  and  papers  to  the 
next  carrier  interested,  provided  that  where  the  claim 
is  presented  for  arbitration  by  an  intermediate  carrier, 
the  statement  and  all  papers  to  be  sent  to  the  initial 
carrier  and  by  it  in  turn  to  the  next    carrier    in    the 
direction  of  destination,  except  where  the  next  carrier 
may  be  the  carrier  presenting  the  claim  for  arbitration, 
in  which  case  papers  shall  be  sent  direct  to  the  next  car- 
rier beyond  the  carrier  presenting  claim  for  arbitration 
in  the  direction  of  destination.     The  carrier,  when  sub- 
mitting papers  to  next  connection,  shall  forward  copy 
of  letter  accompanying  papers  to  the  carrier  requesting 
arbitration. 

Numbering  Papers.  Each  paper  included  in  the  file 
to  be  numbered  in  the  upper  right  corner  by  the  carrier 
submitting  claim  for  arbitration,  commencing  with  Num- 
ber One  on  the  first  paper  at  bottom  of  file. 


112  R.  A.  O   A.  OVERCHARGE  CLAIM  RULES 

(120)  Communication  Between  Interested  Carrier  and 
Arbitrators  Prohibited.    No  direct  communication,  oraL 
written  or  printed,  shall  be  allowed  between  members 
interested  in  an  arbitration  before,  during,  or  after  such 
arbitration,  and  any  member  of  the  Arbitration  Com- 
mittee in  connection    with    such    arbitration,  save  and 
except  as  herein  made   and  provided.     Any  necessary 
communication    for    a    proper    purpose    shall    be    made 
through  the  Secretary,  and  when  he  is  in  doubt  as  to  the 
propriety  thereof,  he  shall  refer  the  matter  to  the  Presi- 
dent and  be  guided  by  his  decision. 

(121)  Preferred  Attention   Required.    When   papers 
are  submitted  as  provided  for  above,  they  shall  receive 
preferred  attention  in  each  claim  office,  thirty  (30)  days 
time  being  allowed  each  carrier  in  which  to  conduct  addi- 
tional investigation  and  to  prepare  brief  and  forward  its 
argument  and  papers.    When  it  develops  that  any  inter- 
ested carrier  has  failed  to  comply  with  the  rules  and 
requirements  to  make  and  attach  its  statement  and  for- 
ward the  claim  papers  to  the  next  interested  carrier,  or 
to  the  carrier  asking  for  arbitration  within  thirty  (30) 
days  after  receipt  of  claim  papers,  or  where  any  carrier 
loses  claim  papers  submitted  to  it  for  the  purpose  of 
arbitration,  notice  of  such  default  shall  be  given  by  the 
carrier  asking  for  arbitration  to  the  delinquent  carrier 
by   registered   mail,    securing   postal    authority    receipt 
therefor,  which  shall  be  forwarded  by  registered  mail 
to  the  Secretary  of  the  Association,  together  with  carbon 
of  letter  transmitting  notice. 

The  delinquent  carrier,  shall  within  thirty  (30)  days 
of  receipt  of  such  notice  by  him,  send  to  the  Secretary 
by  registered  mail  a  carbon  of  his  letter  forwarding  the 
papers  to  an  interested  carrier,  and  if  he  fails  to  do  so 
the  Secretary  of  the  Association  shall,  without  further 
notice,  adjudge  the  delinquent  carrier  in  default  of  the 
full  amount  of  claim,  and  the  delinquent  carrier,  shall  be 
required  to  pay  the  same  forthwith  to  the  carrier  asking 
for  arbitration.  When  the  carrier  so  adjudged  to  pay 
the  claim  as  hereinbefore  provided,  shall  have  duly  paid 
the  claim,  all  rights  in  the  claim  and  all  authorities  given 
thereon  shall  fully  pass  to  such  carrier  so  adjudged.  And 
it  is  further  hereby  provided  that  such  adjudged  carrier 
shall  have  the  right  to  subsequently  submit  the  claim  to 
arbitration  in  the  same  manner  and  with  the  same  rights 


R.  A.  O    A.  OVERCHARGE  CLAIM  RULES  113 

under  the  rules  and  rulings  as  originally  were  possessed 
by  the  carrier  who  paid  the  claimant. 

(122)  Carrier  Refusing  to  Submit  Statement  Not  Re- 
leased.   In  the  event  of  any  carrier  refusing  to  present  a 
statement  of  its  case,  such  refusal  must  be  made  in  writ- 
ing over  the    personal  signature  of  person  in  charge  of 
claims,  and  the  papers  forwarded  to  the  next  carrier  in 
interest  within  the  specified  time.     But  such  refusal  to 
present  its  statement  or  argument  shall  not  release  any 
carrier  from  its  liability  under  the  decision  of  a  majority 
of  the  Arbitration  Committee. 

(123)  Papers  Returned  Through  Interested  Carriers. 
When  all  carriers  interested  have  stated  their  case  or 
refused  to  do  so,  the  papers  shall  be  returned  bj  the  last 
carrier  through  the  interested  carriers    to    the    carrier 
requesting    arbitration,   which  shall  then  forward    the 
papers  at  once  to  the  Secretary,  first  ascertaining  that 
all  rule  requirements  have  been  complied  with,  and  that 
papers  are  in  as  neat  a  condition  as  possible,  properly 
backed  and  otherwise  arranged  as  provided  by  Rule  119. 
If  subsequent  to  the  attachment  of  the  brief  of  any  car- 
rier, another  carrier  makes  additional  investigation  or 
attaches  copies  of  previous  arbitration  or  appeal  decisions, 
opinions,  of  counsel  decisions  or  rulings  of  any  lawfully 
constituted,  administrative  or  judicial  body,  tariff  publi- 
cations or  rules,  contracts,  agreements,  or  other  matter 
not  contained  in  the.  claim  papers  or  quotes  such  matters 
in  its  brief  and  the  new  facts  or  authorities  thus  developed 
or  cited  purport  to  affect  the  liability  of  carriers  whose 
briefs  have  already  been  submitted,  then  such  carrier 
shall  be  entitled  to  further  investigation,  and  one  rebuttal 
only,  and  the  right    to    see    all    rebuttals  subsequently 
attached,  but  this  rule  shall  not  be  construed  as  permit- 
ting further  argument  over  citations,  facts,  or  records, 
contained  in  the  papers,  and  which  each  interested  carrier 
has  had  an  opportunity  to  present  or  defend. 

(124)  Methods  of  Forwarding  Papers.    All  arbitration 
claims  shall  be  forwarded  between  interested  carriers  by 
express,   registered  postal  mail,   or   registered   railroad 
mail.     The  carrier  forwarding  papers  shall    prepay    all 
necessary  charges. 

(125)  Arbitration  Fee.    A  fee  of  Ten  Dollars  shall  be 
charged  for  arbitrating  each  claim,  such  fee  to  be  ad- 
vanced by  the  carrier  asking  arbitration,  and  must  accom- 
pany papers  to  the  Secretary  of  the  Association. 


114  R.  A.  O    A.  OVERCHARGE  CLAIM  RULES 

(126)  Arbitration  Fund,  How  Disposed  Of.     All  fees 
paid  for  arbitrating  claims  shall  be  kept  by  the  Secretary 
of  the  Association  as  a  separate  fund,  to  be  known  as  the 
"Arbitration  Fund."    One  dollar  of  the  fee  for  each  claim 
arbitrated  shall  be  credited  to  the  general  fund  of  the 
Association  and  at  the  end  of  the  year  $3.00  for  each 
claim  arbitrated  by  them  during  their  official  year  shall 
be  paid  to  each  member  of  the  Arbitration  Committee, 
provided  that  $3.00  each  on  such  claims  as  shall  have  been 
arbitrated  by  substitute  members  of  the  Arbitration  Com- 
mittee shall  be  paid  to  such  substitutes. 

(127)  Procedure  of  Committee,  etc.    When  the  fore- 
going requirements  have  been  complied  with  (as  to  which 
the  Secretary  of  the  Association  shall  be  the  judge),  the 
Secretary  shall  attach  his  acknowledgment  of  the  arbi- 
tration fee  and  forward  the  papers  to  a  member  of  the 
Arbitration  Committee,  not    the    chairman,  who    shall 
render  his  award  in  the  case,  and  forward  the  papers 
with  his  award  to  the  other  member  of  the  Arbitration 
Committee,   not  the   chairman,   who    shall    render    his 
award  and  forward  his  award  and  all  papers  to  the  chair- 
man.   The  chairman  shall  render  his  award  and  forward 
the  award  of  the  Arbitration  Committee,  together  with 
all  papers,  to  the  Secretary,  who    shall    return    all    the 
papers  together  with  the  award  rendered  by  the  Arbitra- 
tion Committee  to  the  carrier  from  whom  he  received  them 
originally.     Each  member  of  the  Arbitration  Committee 
shall  send  to  the  Secretary  a  carbon  of  his  letter  of  trans- 
mittal  to  the  next  member  of  the  committee. 

(128)  Secretary  to  Notify  Interested  Carriers  of  Deci- 
sions.   The  Secretary  shall  notify  each  carrier  interested 
the  result  of  the  decision  of  the  Arbitration  Committee. 
Should  any  carrier  so  interested  question  the  decision 
rendered  by  the  Arbitration  Committee,  that  committee 
shall  not  be  permitted  to  reopen  or  reconsider  the  case 
except  in  event  of  a  clerical  error,  at  to  which  the  Sec- 
retary shall  be  the  judge.     Such    dissatisfied    carrier's 
recourse  shall  be  to  the  Appeal  Committee,  as  provided 
in  Rule  202. 

(129)  Paying  Carrier  to  Charge  Out  Per  Arbitration 
Decision.    Upon  receipt  of  papers  with  Arbitration  Com- 
mittee's award,  the  paying  carrier  may  in  conformity 
with  such  award,  and  in  accordance  with  Rule  42  charge 
by  arbitrary  debit,  legardless  of  amount,  such  carrier 
or  carriers  as  have  been  penalized  and  who  accept  arbi- 


R.  A.  O    A.  OVERCHARGE  CLAIM  RULES  115 

trary  debits  under  the  plan  outlined  in  Rule  42.  The 
carrier  or  carriers  penalized,  who  do  not  accept  arbitrary 
debits,  shall  issue  authority  for  their  proportion  within 
thirty  (30)  days  after  receipt  of  papers.  The  papers  to 
be  sent  to  the  most  distant  carrier,  to  be  passed  in  turn 
to  its  immediate  connection  within  thirty  days,  and  so  on 
until  they  reach  the  paying  carrier  for  file.  Papers  in  all 
cases  to  be  forwarded  between  interested  carriers  by 
express  or  registered  postal  mail.  If  paying  carrier  de- 
sires to  appeal  claim,  it  will  be  required  to  carry  full 
amount,  pending  decision  of  the  Appeal  Committee. 

(130)  Procedure  When  Papers  Are  Lost  After  Arbi- 
tration Decision.    When  claim  papers  are  lost  after  deci- 
sion has  been  rendered  and  diligent  search  fails  to  find 
them,  carrier  or  carriers  decided  against  may  be  debited 
with  their  proportion  on  basis  of  Arbitration  Commit- 
tee's award  without  duplication  of  papers  further  than  a 
copy  of  the  award,  unless  one  of  the  interested  carriers 
desires  to  enter  an  appeal,  in  which  case  a  duplicate  set 
will  be  necessary  and  must  be  furnished  by  carrier  losing 
the  papers. 

( 131 )  Procedure  Whe\n  the  Arbitration  Committee  Fails 
to  Reach  Majority  Award.    When  the  Arbitration  Com- 
mittee fails  to  make  a  majority  award,  the  chairman  of 
the  committee  shall  refer  the  papers  back  to  the  members 
of  the  committee  to  see  if  an  agreement  can  be  reached. 
If  it  cannot  be  so  reached  by  the  committee,  then  recourse 
shall  be  had  to  the  Appeal  Committee  through  the  Secre- 
tary, in  accordance  with  Rule  202,  the  appeal  fee  to  be 
paid  out  of  the  general  fund. 

(132)  Arbitration  Fee,  How  Apportioned.  The  charge 
for  arbitration  shall  be  borne  by  the  carrier  or  carriers 
against  which  the  decision  is  given,  and  shall  be  appor- 
tioned by  the  Arbitration  Committee   (or  Appeal  Com- 
mittee in  case  of  appeal)   at  time  decision  is  rendered, 
except  that  such  carriers  as  have  agreed  in  their  brief 
to  assume  an  amount  equal  to  or  in  excess  of  that  assessed 
them  by  the  arbitrators,  shall  be  exempt  from  partici- 
pation in  the  fee.    The  receipt  of  the  treasurer  attached 
to  the  papers  shall  be  deemed  a  sufficient  voucher  for  the 
collection  of  such  amount. 

(133)  When  Traffic  or  Operating  Agreements  Involved. 
When  submitting  claims  involving  legitimate  traffic  or 
operating  agreements,  such  agreements  shall  be  quoted 
in  the  arguments  presented  and  acknowledged  or  repu- 


U6  R.  A.  O   A.  OVERCHARGE  CLAIM  RULES 

dialed  by  the  other  carriers  interested  therein,  and  failure 
to  repudiate  shall  be  considered  an  acknowledgment.  If 
said  agreements  are  of  such  a  nature  that  it  is  deemed 
improper  or  inadvisable  by  the. parties  to  make  them 
known  to  the  committee,  the  claim  must  not  be  sent  to 
the  committee,  but  should  be  referred  to  and  settled  by 
the  officers  of  the  carriers  parties  to  such  agreements, 
unless  all  parties  consent  to  waive  said  agreements  and 
allow  the  claim  to  be  arbitrated  under  the  rules  of  the 
Association,  which  waiver  shall  be  duly  recorded  in  the 
argument  of  each  carrier. 

(134)  Refusal  to  Abide  by  Award.    It  shall  be  the  duty 
of  the  members  to  report  to  the  President  of  the  Asso- 
ciation the  refusal  of  any  member  to  abide  by  the  awards 
of  the  Arbitration  Committees,  or  to  take  an  appeal,  as 
provided  for  in  Rule  202. 

(135)  When  Non-member  Interested.    In  cases  where 
any  members  have  a  dispute  with  a  non-member  carrier, 
and  the  member  carrier  desires  to  have  it  arbitrated,  the 
Arbitration  Committee  shall  act  on  the  claim;  provided 
that  the  member  carrier  can  and  does  obtain,  over  the 
personal  official  signature  of  the  proper  officer  of  the  non- 
member  carrier,  his  consent  to  accept  the  Arbitration 
Committee  as  the  arbitrators,  and  that  he  will  comply 
with  the  requirements  and  rules  and  abide  by  and  fully 
comply  with  the  decision  of  a  majority  of  the  committee. 

(136)  When  Non-member  Declines  to  Arbitrate.     If 
the  non-member  carrier  declines  to  arbitrate,  this  will 
not  prohibit  arbitration  on  the  claim  as  between  the  mem- 
ber carriers,  and  such  award  as  may  be  made  against  a 
non-member  carrier  shall  be  assumed  by  the  paying 
carrier  when  non-member  carrier  is  alone  liable.    When 
liability  rests  jointly  between  member  carrier  or  carriers 
and  non-member  carrier,  the  amount  assessed  against 
non-member  carrier  shall  be  assumed  by  member  carrier 
if  but  one  member  carrier.    If  more  than  one,  the  amount 
of  claim  shall  be  assessed  against  member  carriers  held 
liable  on  basis  of  the  award. 

(a)  Non-member  Right  of  Appeal  After  Agreeing  to 
Arbitrate.  Non-member  carriers  shall  have  right  of  ap- 
peal from  decision  of  the  Arbitration  Committee,  provided 
they  have  agreed  to  abide  by  rules  of  this  Association,  but 
they  shall  not  be  allowed  any  initiative  arbitration  privi- 
leges. A  member  not  directly  interested  cannot  submit 
claim  for  arbitration  on  account  of  a  non-member  carrier. 


Rf  A.  0  A.  OVERCHARGE  CLAIM  RULES         117 
APPEAL  COMMITTEE 

(201)  Appeal  Committee  to  Consider^  on  Same  Basis. 
The  Appeal   Committee   shall   be   required   to   consider 
claims  which  are  referred  to  them  on  the  same  basis  as 
that  on  which  originally  presented  to  the  Arbitration 
Committee. 

(202)  Procedure  for  Appeal.     Should  any  carrier  be 
dissatisfied  with  the  decision  of  the  Arbitration  Com- 
mittee, an  appeal  may  be  taken  to  the  Appeal  Commit- 
tee, provided  notification  to  Secretary,  stating  date  papers 
first  reached  the  appealing  carrier  with  decision  of  the 
Arbitration  Committee,  with  copy  or  copies  to  carriers 
interested,  be  sent  within  thirty  days  after  receipt  of 
papers  with  award. 

A  deposit  of  $15.00  must  accompany  notification  to 
the  Secretary,  and  the  Secretary's  acknowledgment  of 
the  $15.00  shall  be  filed  in  the  claim  papers  and  shall 
be  proof  to  all  concerned  that  the  claim  is  duly  under 
appeal.  In  the  event  a  carrier  which  has  filed  with  the 
Secretary  a  notice  of  appeal,  decides  later  to  withdraw 
such  appeal,  it  shall  send  carbon  copy  of  notice  of  with- 
drawal to  all  interested  carriers,  and  any  other  interested 
carrier  will  not  then  be  debarred  from  appealing  the  case 
account  of  the  thirty  (30)  days'  time  limit  having  expired. 
Such  other  appeal  must  be  made  within  thirty  (30)  days 
after  again  receiving  papers. 

(203)  Statements  to  Appeal  Committee.    The  carrier 
asking  appeal  shall  have  thirty  days  after  such  notice  to 
Secretary  in  which  to  prepare  its  argument,  over  the  per- 
sonal signature  of  the  officer  in  charge  of  the  claim  office, 
and  the  papers  shall  then  be  referred  with  argument  by 
the  appealing  carrier  to  the  carrier  nearest  to  it  in  the 
direction  of  destination.     Each  interested  carrier  shall 
have  the  papers  and  the  right  to  make,  within  thirty  days, 
one  argument  to  the  Appeal  Committee,  which  must  be 
done  over  the  personal  signature  of  the  officer  in  charge 
of  claims.     No  additional  investigation   shall  be  made 
by  any  carrier  and  no  new  facts  or  evidence  shall  be 
presented;  provided,  however,  that  any  carrier  may  cite 
in  its  argument  any  previous  decisions  of  the  Appeal 
Committee.    When  all  carriers  interested  have  so  argued 
their  case,  or  refused  to  do  so  over  the  personal  signa- 
ture of  the  officer  in  charge  of  claims,  the  papers  shall 
be  returned  by  the  last  carrier,  through  interested  car- 


118  R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES 

riers,  to  the  carrier  making  appeal,  fifteen  days'  time 
being  allowed  each  carrier  within  which  to  so  return  the 
papers  to  the  next  interested  carrier. 

When  papers  reach  the  appealing  carrier  they  shall  be 
forwarded  within  fifteen  days  to  the  Secretary,  unless 
such  carrier  desires  to  withdraw  its  appeal  and  comply 
with  the  decision  of  the  Arbitration  Committee.  When 
any  carrier  fails  to  attach  its  argument  or  refusal  and 
forward  papers  within  thirty  days,  or  to  return  the 
papers  to  next  interested  carrier  within  fifteen  days  as 
provided  in  this  section,  or  when  any  carrier  loses  claim 
papers  submitted  to  it  under  this  section  the  procedure 
and  penalty  set  forth  in  Rule  130  shall  apply.  The  pro- 
visions of  Rule  131  and  132  shall  also  apply  to  claims 
submitted  for  appeal.  No  direct  communication,  oral, 
written,  or  printed,  shall  be  allowed  between  any  member 
interested  in  an  arbitration  before,  during  or  after  such 
arbitration,  and  any  member  of  the  Arbitration  or  Appeal 
Committees  in  connection  with  such  arbitration,  save  and 
except  as  herein  made  and  provided.  Any  necessary 
communication  for  a  proper  purpose  shall  be  made 
through  the  Secretary,  and  when  he  is  in  doubt  as  to  the 
propriety  thereof,  he  shall  refer  the  matter  to  the  Presi- 
dent and  be  guided  by  his  decision. 

(204)  Procedure  of  Committee.    The  Secretary,  after 
ascertaining  that  the  foregoing  requirements  have  been 
complied  with  (as  to  which  he  shall  be  the  judge)  shall 
promptly  transmit  papers  to  a  member  of  the  Appeal 
Committee  other  than  the  chairman.     The  member  to 
whom  first  sent  shall  attach  his  award,  after  which  papers 
shall  be  passed  in  convenient  order  to  the  other  member 
of  the  Appeal  Committee  for  like  attention;  the  chair- 
man to  attach  his  award  last. 

It  shall  be  the  duty  of  the  chairman  to  see  that  a 
majority  award  has  been  given,  which  shall  be  final,  after 
which  the  papers  shall  be  sent  to  the  Secretary,  who  shall 
return  them  to  the  carrier  originally  submitting  them  for 
arbitration. 

(205)  Disposition  of  Appeal  Fee.    It  the  Appeal  Com- 
mittee affirm  the  decision  of  the  Arbitration  Committee, 
the  deposit  of  $15.00  shall  be  forfeited  and  credited  to  the 
general  fund  of  the  Association.    If  the  Appeal  Committee 
do  not  affirm  the  decision  of  Arbitration  Committee,  the 
$15.00  deposited  shall  be  credited,  to  the  general  fund  of 
the  Association,  and  this  amount,  together  with  the  arbi- 


R.  A.  O    A.  OVERCHARGE  CLAIM  RULES  119 

tration  fee  of  $10.00,  shall  be  charged  to  the  carrier  or 
carriers  against  which  the  decision  is  rendered,  provided 
that  if  the  claim  is  appealed  by  other  than  the  paying 
carrier,  that  such  of  the  appeal  fee  as  is  not  charged 
against  the  appealing  carrier  may  be  charged  by  the 
appealing  carrier  to  the  paying  carrier.  Upon  receipt  of 
papers  with  the  Appeal  Committee's  award,  the  paying 
carrier  may,  in  conformity  with  such  award  and  in  accord- 
ance with  Rule  No.  42  charge  by  arbitrary  debit,  regard- 
less of  the  amount,  such  carrier  or  carriers  as  have  been 
penalized,  and  who  accept  arbitrary  debits  under  the  plan 
outlined  in  Rule  No.  42.  The  carrier  or  carriers  penalized 
who  do  not  accept  arbitrary  debits  shall  issue  authority 
for  their  proportion  within  ten  days  after  receipt  of 
papers.  The  papers  to  be  sent  to  the  most  distant  carrier, 
to  be  passed  in  turn  to  its  immediate  connection  within 
ten  days,  and  so  on  until  they  reach  the  paying  carrier 
for  file. 

Papers  in  all  cases  to  be  forwarded  between  interested 
carriers  by  express  or  registered  postal  mail.  When  claim 
papers  are  lost  after  decision  has  been  rendered  and  dili- 
gent search  fails  to  find  them,  carrier  or  carriers  decided 
against  may  be  debited  with  their  proportion  on  basis  of 
Appeal  Committee ,  award  without  duplication  of  papers 
further  than  a  copy  of  the  award. 

(206)  Compensation  of  Committee.    At  the  end  of  the 
year  five  dollars  ($5.00)  for  each  claim  reviewed  by  them 
during  their  official  year  shall  be  paid  out  of  the  general 
fund  of  the  Association  to  each  member  of  the  Appeal 
Committee,  provided  that  five  dollars  each  on  such  claims 
as  shall  have  been  reviewed  by  substituted  members  of 
the  Appeal  Committee  shall  be  paid  to  such  substitutes. 

(207)  Carbon  Copies  to  Secretary.    Each  member  of 
the  Appeal  Committee  shall  send  to  the  Secretary  a  car- 
bon copy  of  his  letter  of  transmittal  to  the  next  member 
of  the  committee. 

(208)  Appeal  Committee  to  Complete  Work.  The  work 
of  the  Appeal  Committee  shall  be  completed  by  them  so 
far  as  claims  before  them  are  concerned  and  their  unfin- 
ished labors  shall  not  be  turned  over  to  the  new  committee 
for  the  ensuing  year. 

(209)  Appeal   Committee   May   Interpret   Rules.    In 
case  there  shall  be  a  dispute  between  parties,  members  of 
this  Association,  as  to  the  proper  interpretation,  mean- 
ing, or  effect,  of  any  rule  of  this  Association,  any  party 


120  R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES 

interested  may  submit  question  or  dispute  to  the  Appeal 
Committee  for  consideration  and  determination.  Each 
party,  in  presenting  his  contention,  shall  be  governed  by 
the  rules  and  provisions  applicable  to  the  submission  of 
claims  to  the  Appeal  Committee  for  decision. 

(210)  Previous  Decisions  as  Authority.  In  quoting 
previous  decisions  of  Arbitration  and  Appeal  Commit- 
tees, only  such  decisions  and  awards  as  have  been  made 
by  the  Railway  Accounting  Officers  Association  shall  be 
recognized  as  authority. 


B.  A.  O.  A.  Standard  Form  No.  300 

Size  8%xll  inches. 
To  be  printed  on  yellow  paper. 

Standard   Form  for  Presentation  of  Overcharge   Claims 

Approved  by  the  Interstate  Commerce  Commission,  December  2,  1913. 
Railway   Accounting   Officers   Association   and   National   Industrial   Traffic   League. 


(Name  of  person  to  whom  claim  is  presented) 


Name  of  carrier) 


(Address  of  claimant) 
(Date) 


( Claimant's  Number)  § 


Carrier's  Number) 


(Address) 

This  claim  for  $ is  made  against  the  carrier  named  above  by 

(Amount  of  claim)  (Name'of  "claimant)"' 

for  Overcharge  in  connection  with  the  following  described   shipments : 

Description   of  sh  pment 

Name  and  address  of  consignor    (shipper) 

Shipped  from To 

(City,  town  or  station)  (City,  town  or "station)"' 

Final    Destination Routed    via 

(City,  town  or  station) 

Bill  of  Lading  issued  by Co.;  Date  of  Bill  of  Lad'ng _ 

Paid  Freight  Bill    (Pro.)    Number _ ;   Original  Car  Number  and   Initial 

Name  and  Address  of  Consignee   (Whom  shipped  to) 

If  shipment   reconsigned  en    route,    state   particulars 4 

Nature   of   Overcharge 

(Weight,  rate  or  classification,  etc.) 
DETAILED   STATEMENT  OF  CLAM 

NOTE. — If  claim  covers  more  than  one  item  taking  different  rates  and  classification,  attach  separate  state- 
ment showing  how  overcharge  is  determined  and  insert  totals  in  space  below. 


No.  OP 
PKGS. 

ARTICLES 

WEIGHT 

RATE 

CHARGES 

AMOUNT  OP 
OVERCHARGE 

Charges 
Paid: 

Total 

\ 

Should 
have 
been: 

Total 

Authority    for    rate    or    classification    claimed 

Give,  so  far  as  practicable,  Tariff  reference  (I.  C.  C.  number,  effective  date  and  page  or  item")" 
IN  ADDITION   TO  THE  INFORMATION   GIVEN  ABOVE,   THE   FOLLOWING  DOCUMENTS 

ARE  SUBMITTED  IN  SUPPORT   OF  THIS  CLAIM.* 
(          )      1.  Original  paid  freight    ("expense")    bill. 
(          )     2.  Original  invoice,   or  certified   copy,   when   claim  is  based  on   weight  or  valuation,   or  when 

shipment  has  been  improperly  described. 
(          )     3.  Original    bill    of    lading,    if    not    previously    surrendered    to    carrier,    when    shipment    was 

prepaid,   or  when  claim  is   based  on   misrouting  or  valuation. 
(          )     4.  Weight  certificate  or  certified  statement   when   claim   is  based  on  weight. 

5.  Other  particulars  obtainable  in  proof  of   Overcharge  claimed:    f 1. 


REMARKS : 


The  foregoing  statement  of  facts  is  hereby  certified  to  as  correct. 

(Signature  of  claimant) 


§Claimant  should  assign  to  each  claim  a  number,  inserting  same  in  the  space  provided  at  the  upper 
right  hand  corner  of  this  form.  Reference  should  be  made  thereto  in  all  correspondence  pertaining  to  this  claim- 

*Claimant  will  please  place  check  (x)  before  such  of  the  documents  mentioned  as  have  been  attached, 
and  explain  under  "Remarks"  the  absence  of  any  of  the  documents  called  for  in  connection  with  this  claim. 
When  for  any  reason  it  is  impossible  for  claimant  to  produce  original  bill  of  lading,  if  required,  or  paid  freight 
bill,  claimant  should  indemnify  carrier  or  carriers  against  duplicate  claim  supported  by  original  documents. 

tClaims  for  overcharge  on  shipments  of  lumber  should  also  be  supported  by  a  statement  of  the  number 
of  feet,  dimensions,  kind  of  lumber,  and  length  of  time  on  sticks  before  being  shipped. 

Claims  based  on  rates  quoted  in  letters  from  traffic  officials  should  be  supported  by  the  original  or  copies 
of  such  letters. 


R.  A.  O.  A.  Standard  Form  No.  301 

Size  8%xll  inches. 

To  be  printed  on  paper  light  green  in  color. 
Cross  ruling  to  be  single  typewriter  space. 


No. 
OUR  CLAIM   NO. 

NORTH  AND  SOUTH  RAILROAD 

OVERCHARGE    DISTRIBUTION    STATEMENT 


.19. 


VOUCHER   NO AMT.    $. 


MR.. 


$ is  your  Company's  proportion  of  amount  paid  to. 


.address. 


for    overcharge    on    shipment    of from 

vja  (Point  of  origin) 

Bill    of    Lading    issued    by at Date- 
Shipper Consignee 

WAYBILLED    AS    FOLLOWS: 


.to. 


(Destination) 


DATE 

MONTH   REPORTED 
IN     INTERLINE 
ACCOUNTS 

WAYBILL  NO. 

FROM 

TO 

CAR 

INITIALS 

NO. 

1 

2 

S 

4 

AS  CHARGED: 


ARTICLES 

WEIGHT             RATE 

AMOUNT 

RATE 

AMOUNT 

RATE 

AMOUNT 

RATE 

TOTAL 
AMOUNT 

1 

2 

3 
4 

TOTAL  CHARGED 

SHOULD  HAVE  BEEN  CHARGED: 


1 

2 

S 

4 

TOTAL  CHARGED 

OVERCHARGE 

APPORTIONMENT  OP  CLAIM 


Authority   for   rate 

(Quote  tariff  number  of  debtor  carrier.) 

Authority    for    weight 

Authority    for    divisions 

Explanation  :    

This  claim  is  distributed  under  R.  A.  O.  A.  Overcharge  Rule  No.. 

Papers    sent    to 

NOTE  :  If  space  is  insufficient,  attach  statement. 


.AUDITOR. 


Per. 


NORTH  AND  SOUTH  RAILROAD 


R.  A.  O.  A.  Standard  Form   No.   302 

Size  8^x11  inches. 
To  be  printed  on  paper  light  green  in  color. 


NORTH  AND  SOUTH  RAILROAD 

RECHARGE   DEBIT  STATEMENT 


19. 

ABSTRACT  NO BILL  NO MONTH CLAIM   NO 

AMOUNT    RECHARGED    $ __. 

YOUR    CLAIM    NO.__ 


Mr. 


Your   Overcharge   Distribution    Statement   dated 

is  recharged  in  the  sum  of  $ for  the  following  reasons: 


Yours   truly, 


Auditor. 
NORTH    AND    SOUTH    RAILROAD 


R.  A.  O.  A.  Standard  Form  No.  303 

Size  8y2xll  inches. 
To  be  printed  on  paper  light  green  in  color. 


NORTH    AND    SOUTH    RAILROAD 
ABSTRACT  OF    DISTRIBUTION    STATEMENTS-OVERCHARGES 


No.. 


MR.. 


Herewith  the  following  Overcharge  Claim  Distribution  Statements  and  claim  papers,  as  provided  in 
Railway  Accounting  Officers  Associat  on  Rule  38,  showing  amounts  charged  your  company  in  the  settlement 
of  claims  to  date.  The  an  ount  of  this  account  will  be  included  in  a  draft  to  be  drawn  on  your  Treasurer, 
on  the  10th  prox.  per  Railway  Accounting  Officers  Association  Rule  No.  48. 


TOTAL 


TOTAL 


TOTAL 


Cross  Ruling  for  double  space  typewriter. 


AUDITOR 


NORTH     AND     SOUTH     RAILROAD     COMPANY 


R.  A.  O.  A.  Standard  Form  No.  304 

Size  8V2xll  inches. 
To  be  printed  on  paper  light  green  in  color. 


NORTH  AND  SOUTH   RAILROAD 

STATEMENT    OF    OVERCHARGE    CLAIM    AUTHORIZATIONS 


No.. 


.19 


MR.. 


Herewith    statement    of    authorized    debits    against    your    company    for    Overcharges    settled     (paid    or 
vouchered)     during    the    month    of. 


AU 

DITOR 

OUR  CLAIM 
NUMBER 

YOUR  CLAIM 
NUMBER 

AUTHORITY 
NUMBER 

AMOU- 

NT 

OUR  CLAIM 
NUMBER 

YOUR  CLAIM 
NUMBER 

AUTHORITY 
NUMBER 

AMOUNT 

• 

Cross   Ruling   for   double  space   typewriter. 

NORTH  AND  SOUTH   RAILROAD 


This  portion  should  be  used  for  Voucher  memorandum  and  distribution 
purposes,  according  to  the  individual  requirements  of  the  carrier. 

When  draft  authority  is  detached,  this  sheet  should  be  retained  by  carrier 
issuing  the  authority. 

The  entire  sheet  should  be  not  less  than  8^x11  inches,  and  the  size  of  the 
authority  should  be  8^x3%  inches. 

It  is  intended  the  draft  authority  shall  always  be  at  the  bottom  of  the  sheet. 

To  be  printed  on  yellow  paper. 


R.  A.  O.  A.  Standard  Form  No.  805 


THE  NORTH  AND  SOUTH  RAILROAD 

ACCOUNTING     DEPARTMENT 


Authority  No 

N.  &  S.  R.  R.  Co.  Claim  No 

Claim  No 

19 

NOT    NEGOTIABLE 
This  document    (no  other  papers  required)    will  be  authority  for  the  road 

paying  claim  to  include 

Dollars  ($ . )  in  monthly  statement  to  be  sent  to 

not  later  than  the  10th  of  the  month.    The  total  of  the  statement  is  subject  to  draft 
on  the  Treasurer  of  this  Company  ten  days  later. 


AUDITOR 


If  amount  authorized  is  incorrect,  return  all  papers  for  correction  to  Auditor, 


OVERCHARGE    CLAIM    AUTHORITY 


Passenger  Index 


PARAGRAPH 

Accounts  against  Government,  where  sent 261 

to  be  rendered  on  Government  blanks 260 

Adding   machines 293 

Adjustment  of  items  in  claims 246 

revenue  account  tickets  diverted 275 

Appliances,  mechanical,  use  of 292 

Arrangement  of  stations 267 

Assorting  machines 293 

Attendants  accompanying  live  stock,  Government  Bill  of 

lading    262 

Baggage  and  omnibus  transfers,  settlement  for 249,250 

check,  excess,  foreign 280 

checks  and  ticket  issued  in  exchange  for  scrip 216 

C.  O.  D..  standard  form 232 

collections,  C.  6.  D 222,223,224,225,226,227 

method  of  reporting 221 

excess  valuation  charges  on 228 

forwarded,  C.  0.  D.  collections  on 229 

Bills  rendered  by  carriers,  reduced  by  Government 219 

Bulletin  of  lost  or  stolen  tickets 278 

Calculating    machines 293 

Canceling  and  perforating  ticket  machines 295 

Cancellation  of  claims 247 

Carrier,  prominence  given  name 252 

to  retain  convention  certificates 284 

Carriers'  bills  reduced  by  Government 219 

Cars,  special  baggage,  interline  movement  of 283 

Cash  delivered  on  prepaid  orders 256 

fares,  net,  publication  of  a  tariff 258 

Certificates,  convention,  honoring  carrier  to  retain 284 

Charges  on  baggage,  excess  valuation 228 

that  may  be  advanced  by  forwarding  carrier 231 

Circus  mileage  or  scrip 217 

Claim  for  correct  proportions,  238,239,240,241,242,243, 

244, 245,  246,  247 

less  than  five  cents 244 

Claims,    cancelled 247 

Classification-code  and  remarks  data 193 

of  C.  O.  D.  Collections  on  baggage 

Code-classification  and  remarks  data 193 

Collections,  C.  O.  D.  on  baggage  forwarded 

C.  0.  D.  Baggage  checks,  standard  form 232 

collections    222,  223,  224, 225, 226, 227 

collections  on  baggage,  classification  of 230 

forwarded 229 

Collections,  baggage,  method  of  reporting 

Concealed  baggage  losses 

Convention    certificates 

Corpse,  transportation  of 263 

127 


128  PASSENGER  INDEX 

PARAGRAPH 
Correct    proportions, 

claim    for 238,  239,  240,  241,  242,  243,  244,  245,  246,  247 

Correction  on  interchangeable  mileage  statements 215 

Correctness  of  C.  O.  D.  charges,  responsibility  for 234, 235 

Correspondence  regarding  tickets 276 

relating  to  tickets 269 

Counterfeit  tickets 277 

Coupons,  mileage  and  scrip,  method  of  reporting 213,214 

Data,  remarks,  and  code-classification 193 

Date  reports  should  be  sent 195 

Delivery  of  tickets,  safeguarding 286,287,288,289,290,291 

Description  of  Traffic 192 

Destination  on  each  coupon  of  interline  ticket 251 

Dictating   machines 294 

Disposition  of  claims,  adjustment  of  items 246 

Division  of  revenue  on  tickets  validated  short  of  destina- 
tion      248 

Duplicating  and  printing  machines 296 

Erroneous  destination 285 

Errors  affecting  revenue  in  interline  reports 245 

Excess  baggage  check,  foreign 280 

valuation  charges  on  baggage, 228 

Exchange    orders 211 

Exchanges,  optional  route 275 

via   different   routes 272,  273,  274 

same    route 270 

Facing  tickets  issued  on  Government  account 220 

Fare  to  gateway  changed 

Fares,    Effective 266 

net,  cash,  publication  of  a  tariff 258 

Final  destination  on  each  coupon 

Foreign  excess  baggage  check 280 

Forms,  settlement  for  interline  passenger  revenue 194 

Government  accounts,  bills  sent  to 261 

transportation  258,  259,  260,  261, 262 

requests,  tickets  issued  on 218 

Interchangeable  mileage  and  scrip  coupons — method  of  re- 
porting     213,214 

statements,  correction  on 215 

Interline  movement  of  special  baggage  cars 283 

passage    ticket 251, 252,  253 

tariffs 266,267 

ticket,  uniform 253 

tickets  diverted  or  ex- 
changed     269,  270,  271,  272,  273, 274,  275 

issued  in  exchange  for  orders  or  tickets  of 
foreign  carriers'  issue,  method  of  re- 
porting    212 

Labeling  envelopes  containing  reports  of  interline  passen- 
ger traffic 

Limitation  of  prepaid  ticket  orders 

Locating  purchasers  of  tickets 279 

Losses,  concealed  baggage 281 


PASSENGER  INDEX  129 

PARAGRAPH 

Machines,  adding,  tabulating  and  calculating 

dictating  and  transcribing 294 

printing  and  duplicating 296 

ticket  perforating  and  canceling 295 

Mechanical  appliances,  use  of 292 

Method  of  reporting  baggage  collections 221 

general,      198, 199,  200,  201,  202,  203, 

204,  205,  206,  207,  208 
interchangeable    mileage    and    scrip 

coupons   213,214 

prepaid  ticket  orders 209,210 

Mileage  statements,  interchangeable,  correction  on 215 

Name  of  carrier,  to  be  given  prominence  on  coupon 252 

Notification  by  accounting  department 233 

Omnibus  and  baggage  transfers,  settlement  for 249,  250 

Optional  route  exchanges 275 

Orders,   exchange 211 

prepaid,  cash  delivered  on 256 

ticket   254,  255, 256,  257 

Passage  ticket,  interline 251,  252,  253 

Passenger  forms,  standard,  R.  A.  O.  A 298 

traffic    statistics 264,265 

Pattern  of  punch  for  limiting  tickets 282 

Perforating  and  canceling  ticket  machines 295 

Prepaid  orders,  cash  delivered  on '. 256 

ticket    orders 254,  255, 256,  257 

method  of  reporting 209,210 

Printers,  method  of  delivering  tickets 286,  287,  288,  289,  290,  291 

Printing  and  duplicating  machines 296 

Proportions,    correct, 

claims    for 238,  239,  240,  241,  242,  243, 244  245,  246, 247 

Punch  for  limiting  tickets,  pattern  of 282 

R.  A.  O.  A.  Standard  Passenger  Forms 1 298 

Redemption  of  omnibus  and  baggage  transfers 249,250 

Remarks  data  and  code-classification 193 

Rendering  accounts  on  Government  blanks 260 

Reporting,  general,  method  of,  198,199,200,201,202,203, 

204,  205,  206,  207,  208 

interchangeable  mileage  and  scrip  coupons 213,214 

interline  tickets  issued  in  exchange  for  orders 

or  tickets  of  foreign  carriers 212 

Reports,  date  should  be  mailed 

of  interline  passenger  trtaffic,  labeling  envelopes.  197 

Requests,  telegraphic,  for  ticket  deliveries 257 

through    transportation 259 

Responsibility  for  correctness  of  C.  O.  D.  charges 234,  235 

Revenue  on  Tickets  validated  short  of  destination,  division 

of   248 

Settlement,  concealed  baggage  losses 

interline  passenger  revenue,  forms 

omnibus  and  baggage  transfers. 249,  250 

Settlements    196 

Show  Companies  scrip  or  mileage 217 

Special  baggage  cars,  interline  movement  of 283 

Stamps,  ticket 268 


130  PASSENGER  INDEX 

PARAGRAPH 

Standard  prepaid  ticket  order  and  fee  for  issuing 255 

R.  A.  O.  A.  passenger  forms 293 

Statements,  interchangeable  mileage,  correction  on 215 

Stations,  arrangement  of  on  interline  tariffs 267 

Statistics,  passenger  traffic 264,  265 

Stolen    tickets 277 

Tabulating  machines 293 

Tariff,  net  cash  fares,  publication  of 258 

Tariffs,  interline 266,  267 

Telegraphic  requests  for  ticket  deliveries 257 

Through  transportation  requests 259 

Ticket  and  baggage  checks  issued  in  exchange  for  scrip 216 

Ticket  deliveries  on  telegraphic  requests 257 

Ticket,  interline  passage 251,  252,  253 

to  be  uniform 253 

orders,   prepaid 254,  255,  256,  257 

stamps 268 

Tickets,    correspondence 276 

furnished  attendants  accompanying  live  stock 262 

inadvertently  issued  to  point  beyond  passenger's 

destination . 285 

interline,  diverted  or  exchanged  enroute,  269,  270, 

271,272,273,274,275 

issued  in  exchange,  reporting 212 

issued  on  Government  account,  facing 220 

request    

locating    purchasers 279 

lost  or  stolen,  bulletin 278 

pattern  of  punch  for  limiting 282 

safeguarding    delivery 286,  287,  288,  289,  290,  291 

stolen  or  counterfeit ^  277 

unreported,  and  baggage  collections,  tracers  for_  236,  237 
validated  short  of  destination,  division  of  revenue  248 
with    insufficient    coupons    honored    without    ex- 
change      271 

Time  for  making  claims  for  correct  proportions 239,241 

Tracers  for  answers  to  claims 

unreported  tickets  and  baggage  items 236,  237 

Traffic,  description  of 

Transcribing  machines 

Transfers,  settlement  for  omnibus  and  baggage 249,  250 

Transportation,  Corpse — 

Government   258,  259,  260,  261,  262 

Uniform  interline  ticket 253 

prepaid    order 255 

Unreported  tickets  and  baggage  collections,  tracers  for —  236,  237 

Use  of  mechanical  appliances 292 

prepaid  ticket  orders ,       254 

Valuation  charges  on  baggage,  excess 228 


R.  A.  O.  A.  1920  SYNOPSIS 


PASSENGER 


DEFINITION  OF  TERMS. 

192.  Description  of  Traffic.    Local — Traffic  moving  over 
the  line  of  one  carrier  only. 

Interline — Traffic  moving  over  the  lines  of  two  or  more 
carriers. 

193.  Code-Classification  and  Remarks  Data.     The  fol- 
lowing code  shall  be  used  in  compiling  interline  reports 
and  correction  statements : 

DS  Discharged  Soldier 

FS  Furlough 

Cy  Clergy 

Ch  Charity 

Emp  Employee 

Col  Colonist 

Gv  Government 

LG  Land  Grant 

Exch  Exchange 

HS  Home  Seekers 

AYT  All  Year  Tourist 

WT  Winter  Tourist 

ST  Summer  Tourist 

Spl  Special  Excursion 

Dvt  Diverted 

ED  Error  in  Division 

131 


132  R.  A.  O   A.  1920  SYNOPSIS— PASSENGER 

EA      Error  in  Apportionment 

Rd       Redeemed 

TT        Ticket  Tracer 

Cl  Claim  for  Increased  Proportion 

CnE     Coupon  Enclosed 

UR      Unreported 

SETTLEMENT  FOR  INTERLINE  PASSENGER 
REVENUE 

194.  Forms.     The    following    R.   A.   0.   A.   Standard 
forms  are  used: 

1.  Report  of  Interline    Passenger    Traffic — Ticket 

Sales. 

2.  Report  of  Interline  Passenger    Traffic — Excess 

Baggage  Collections. 

3.  Claim  for  Correct  Proportions. 

4.  Tracer    for    Unreported    Interline     Passenger 

Traffic  Items. 

5.  (Abolished.) 

6.'    Report   of  Interline   Passenger  Traffic — State- 
ment of  Corrections. 

7.  Statement  of  Interchangeable  Mileage  or  Scrip. 

8.  Advice  of  C.  0.  D.  Baggage  Forwarded. 

9.  Report  of  Interline  Passenger  Traffic — Tickets 

Exchanged  for  Orders  or  Tickets  of  other  Car- 
riers' Issue. 

10.  (Abolished.) 

11.  Statement  of  Diverted  Tickets. 

12.  Report  of  Interline  Passenger  Traffic — Summary. 

195.  Date  on  which  Reports  Should  be  Sent.    Reports 
of  interline  tickets  and  excess  baggage  collections  to  for- 
eign carriers  should  be  mailed  not  later  than  the  last  day 
of  the  succeeding  month. 


R.  A.  O   A.  1920  SYNOPSIS— PASSENGER  133 

196.  Settlements.     Settlements  should  be  made  upon 
monthly  balances,  which  should  be  subject  to  sight  draft. 

197.  Labeling  Envelopes  Containing  Reports  of  Inter- 
line   Passenger    Traffic.     The    words    "Interline    Ticket 
Report"  should  be  printed,  or  stamped,  on  the  face  of  the 
envelopes  containing  reports,  that  they  may  be  sent  un- 
opened to  the  subdepartment  handling  such  reports,  thus 
avoiding  possible  loss  of  any  of  the  enclosures. 

198.  Method  of  Reporting-General.     Separate  reports 
should  be  rendered  for  ticket  sales,  tickets  issued  on  Gov- 
ernment transportation  requests,  tickets  exchanged  for 
tickets  of  other  companies'  issue,  corrections,  excess  bag- 
gage collections,  and  totals  thereof  should  be  recapitulated 
on  R.  A.  0.  A.  Standard  Form  No.  12. 

199.  When  there  is  any  possibility  of  conflict  by  reason 
of  a  place  with  the  same  or  similar  name  being  in  more 
than  one  state,  the  name  of  the  state  should  be  shown 
when  requested  by  interested  carriers  for  both  selling  and 
destination  stations. 

200.  Reports  of  Interline  ticket  sales  should  exhibit  the 
gross  amount  of  revenue  due  to  interested  carriers  on  ac- 
count thereof;  the  through  fares  at  which  the  tickets 
were  sold  should  invariably  be  stated,  and  commissions, 
expenses,  or  other  charges  paid  for  obtaining  the  business, 
should  not  affect  the  division  of  the  earnings,  nor  lessen 
the  amount  of  revenue  to  be  reported.    Any  subsequent 
redivision  of  revenue  on  account  of  tickets  honored  short 
of  destination  is  a  matter  to  be  acted  upon  by  the  passen- 
ger traffic  officials  of  the  lines  concerned. 

201.  In  reporting  interline  tickets  composed  of  exten- 
sion forms,  the  issuing  carrier  should  give  the  forms  and 
numbers  of  extension  tickets  to  all  carriers  interested,  as 
well  as  the  through  fare  and  other  particulars  provided 
for  in  the  R.  A.  0.  A.  standard  forms.    The  forms  com- 
prising the  through  ticket  should  be  shown  on  separate 
lines  in  route  order. 


134  R.  A.  O   A.  1920  SYNOPSIS— PASSENGER 

202.  When  reporting  interline  tickets  of  the  same  form 
to  different  destinations,  the  numbers  to  each  destination 
should  be  shown,  when  so  requested. 

203.  In  accounting  for  tickets  at  reduced  fares,  tariff 
reference  under  which  such  tickets  are  sold  should  be 
shown  on  R.  A.  0.  A.  Standard  Form  No.  1  by  code,  as 
provided  in  Paragraph  193  of  this  Synopsis. 

204.  When  deductions  are  made  from  interline  passen- 
ger traffic  reports,  reference  should  be  made  to  the  original 
report,  and  reason  given  for  such    deductions.     If   for 
tickets  redeemed,  the  tickets  should  accompany  the  re- 
port; this  does  not  apply  to  exchange  or  prepaid  ticket 
orders. 

205.  In   the    re-division    of   revenue    on    an    interline 
ticket,  used  short  of  destination,  the  unused  portion  being 
redeemed,  interested  carriers  should  be  allowed  by  re- 
adjustment their  correct  proportions  of  the  fare  covering 
the  trip  for  which  the  ticket  was  actually  used. 

206.  When  it  develops  that  a  ticket  has  been  used  short 
of  destination  and  no  claim  filed  for  refund  of  unused 
portion,  the  report  of  ticket  to  all  carriers  interested,  be 
made  and  allowed  to  stand,  pending  claim  by  purchaser 
of  the  ticket. 

207.  A  partially  used  coupon  of  an  interline  ticket,  on 
which  refund  is  made  by  issuing  carrier  before  appor- 
tionment of  revenue,  should  accompany  the  report  in 
which  the  revenue  on  the  reduced  basis  is  included  to  the 
interested  carrier.    When  refund  is  made  after  revenue 
has  been  reported,  coupon  should  accompany  correction 
report. 

208.  When  the  selling  agent  in  error  fails  to  reduce  any 
coupons  of  an  interline  ticket  to  conform  with  the  con- 
tract and  as  a  result  passenger  obtains  transportation 
thereon  in  excess  of  the  fare  paid  for  the  ticket,  the  initial 
carrier  must  bear  the  full  burden  of  the  mistake. 


R.  A.  O   A.  1920  SYNOPSIS— PASSENGER  135 

209.  Prepaid    Ticket    Orders— Method    of    Reporting. 

Settlement  for  the  value  of  prepaid  orders  issued  should 
be  made  in  the  same  manner  as  in  the  case  of  tickets  sold, 
i. -e.,  the  issuing  carrier  to  report  in  the  current  month's 
ticket  report  (R.  A.  0.  A.  Standard  Form  No.  1)  to  the 
foreign  carrier  a  description  of  the  order  issued  upon  the 
foreign  carrier's  agent,  with  full  value  of  the  same,  in- 
cluding, also,  the  amount  of  cash,  if  any,  the  delivery  of 
which  has  been  requested. 

210.  Interline  tickets  issued  in  exchange  for  prepaid 
orders  should  be  reported  with  value  in  the  month  in 
which  they  are  issued. 

EXCHANGE  ORDERS. 

211.  The  use  of  exchange  orders  should  be  restricted 
to  actual  and  unavoidable  necessity. 

212.  The   carrier   issuing   exchange   order   should   re- 
port revenue  beyond  point  of  exchange  to  carrier  on  whom 
order  is  drawn.     The  exchanging  carrier  should  include 
in  regular  report  on  R.  A.  0.  A.  Standard  Form  No.  1, 
for  the  current  month,  to  each  interested  carrier,  report 
of  its  ticket  without  revenue  as  "Exch.".     On  receipt  of 
revenue  report  for  exchange  order,  exchanging  carrier 
should  report  on  R.  A.  0.  A.  Standard  Form  No.  9,  proper 
proportion  to  each  interested  carrier. 

213.  Interchangeable    Mileage    and    Scrip    Coupons — 
Method  of  Reporting.    When  a  carrier  honors  mileage  or 
scrip  coupons  of  another  carrier,  and  is  duly  authorized 
to  do  so,  such  coupons  and  lifted  covers,  with  a  state- 
ment showing  the  value  thereof,  should  be  transmitted 
by  the  honoring  carrier  to  the  issuing  carrier,  and  the 
issuing  carrier  should  include  the  amount  of  the  statement 
in  its  next  interline  report  to  the  carrier  honoring.    The 
value  of  interchangeable  mileage  or  scrip  received  from 
the  honoring  carriers  by  the  issuing  carriers  with  state- 
ments on  or  before  the  15th  day  of  the  month  should  be 
included  in  the  reports  to  the  honoring  carriers  for  the 
current  month. 


136  R.  A.  O   A.  1920  SYNOPSIS— PASSENGER 

214.  Statements  should  be  prepared  on  R.  A.  0.  A. 
Standard  Form  No.  7,  showing  the  commencing  and  clos- 
ing numbers  of  detachments  so  that  the  difference  in  the 
aggregate  will  indicate  the  number  of  the  coupons  en- 
closed, or  by  listing  every  item  according  to  the  number 
of  coupons  in  each  detachment,  with  appropriate  changes 
in  the  headings  of  the  standard  blank. 

215.  Correction  on  Interchangeable  Mileage  Statements. 
A   claim  for   an   error   in   Interchangeable   Mileage   or 
Scrip  Statement  aggregating  less  than  25  cents  on  the 
total  of  the  statement  should  not  be  allowed. 

216.  Ticket  and  Baggage  Checks  issued  in  exchange 
for  scrip,  should  be  taken  into  Agency  accounts  at  tariff 
fare  or  rate  and  so  reported  to  accounting  department. 

217.  The  name  or  initials  of  issuing  carrier  should  be 
printed  on  strip  portion  of  scrip  or  mileage  furnished  to 
Show  Companies. 

TICKETS   ISSUED   ON   GOVERNMENT   TRANSPOR- 
TATION REQUESTS 

218.  Tickets    issued    on    Government    Transportation 
Requests  should  be  reported  to  interested  carriers  with 
revenue  in  the  current  month,  such  items  to  be  transcribed 
on  separate  sheet  marked  "Government",  the  total  to  be 
included  in  regular  report. 

219.  When    bills,    as    rendered    by    carrier    honoring 
transportation  requests,  are  reduced  by  the  Government, 
any  necessary  adjustment  with  interested  carriers  will  be 
made  through  subsequent  interline  reports,  it  being  un- 
derstood that  the  honoring  carrier  will  act  for  the  inter- 
ested carriers  in  respect  to  items  in  dispute.    The  accept- 
ance of  amounts  allowed  by  the  Government  should  not 
debar  any  interested  carrier  from  taking  up  the  disputed 
items  through  the  honoring  carrier  and  requiring  subse- 
quent settlement  therefor.    Items  which  are  liable  to  be 
disputed  by  the  Government,  should  be  stated  in  separate 
bills,  in  order  not  to  delay  payment  of  accounts  which 
will  not  be  questioned. 


R.  A.  O   A.  1920  SYNOPSIS— PASSENGER  137 

220.  Facing  Tickets  Issued  on   Government  Account. 

Tickets  issued  on  account  of  the  U.  S.  Government  should 
be  faced  with  the  words  "U.  S.  Gov't,"  and  tickets  issued 
on  account  of  an  individual  State  should  be  faced  with 

the  name  of  the  state  concerned — e.  g.,  "State  of " 

(Ga.-Georgia) . 

BAGGAGE  COLLECTIONS— METHOD  OF 
REPORTING 

221.  The  issuing  carrier  shall  indicate  on  Report  of 
Interline  Passenger  Traffic — Excess  Baggage  Collections 

(R.  A.  0.  A.  Standard  Form  No.  2),  such  items  as  baby 
cabs,  dogs,  bicycles,  etc.,  in  order  that  these  may  be  dis- 
tinguished from  the  other  collections. 

222.  C.  O.  D.  Baggage  Collections.     The  agent  of  the 
forwarding  carrier  should  report  to  his  Auditor,  in  the 
usual  manner,  the  checking  of  excess  baggage,  stating 
that  a  C.  0.  D.  check  has  been  attached  for  the  collection 
of  the  charges  at  destination. 

223.  The  terminal  carrier  should  include  in  the  Report 
of  Interline  Passenger  Traffic — Excess  Baggage  Collec- 
tions, R.  A.  0.  A.  Standard  Form  No.  2,  to  carriers  inter- 
ested, for  the  month  in  which  the  collection  is  made,  each 
carrier's  proportion  of  excess  charges  included  in  the 
amount  of  the  C.  0.  D.,  apportioning  as  arbitraries,  any 
other  items  included  therein,  such  as  storage,  transfer, 
etc.,  in  accordance  with  information  as  shown  on  the 
check. 

224.  When  C.  0.  D.  baggage  is  rechecked  to  a  station 
on  the  line  of  another  carrier,  the  new  C.  0.  D.  check 
should  be  of  the  issue  of  the  terminal  carrier  on  the  pre- 
vious check,  and  all  the  charges  which  have  accrued  to  the 
point  of  rechecking  should  be  included  in  the  proportion 
to  be  accounted  for  to  the  last  rechecking  carrier  by  the 
terminal  carrier.    The  charges  accruing  up  to  the  point 
of  reshipment  should  be  accounted  for  by  the  rechecking 
carrier  to  the  carrier  from  which  the  baggage  was  re- 
ceived.   Instead  of  revenue  report  being  made  in  current 


138  R.  A.  O   A.  1920  SYNOPSIS— PASSENGER 

month  by  each  carrier  taking  C.  0.  D.  baggage  for  reship- 
ment,  such  carriers  should  report  the  baggage  in  current 

month  as  re-forwarded  to 

(destination)  without  revenue,  and  render  the  report  of 
revenue  when  collected  and  accounted  for  by  the  terminal 
carrier. 

225.  In  all  cases   of  over-charge  in   C.  0.   D.   excess 
baggage  checks,  due  to  the  forwarding  agent  inserting  an 
amount  in  excess  of  the  proper  charge,  the  collecting 
carrier  should  apportion  to  interested  carriers  the  cor- 
rect revenue  due  and  retain  the  balance  of  the  collection 
subject  to  claim  for  refund. 

226.  To  comply  with  rulings  of  the  Internal  Revenue 
Department,  the  war  tax  on  C.  0.  D.  checks  should  be 
paid  to  the  Government  by  carrier  making  the  collection, 
except  that  when  collection  is  made  by  Canadian  carriers, 
the  war  tax  should  be  reported  to  United  States  carrier 
issuing  the  C.  0.  D.  check,  who  will  make  settlement  with 
the  Internal  Revenue  Department. 

227.  When  war  tax  is  to  be  collected  on  C.  O.  D.  bag- 
gage checks,  the  amount  of  tax  should  be  shown  by  issu- 
ing agent  as  a  separate  item,  in  space  provided  on  check 
for  detail  of  collection.     The  total  collection   (including 
war  tax)  to  be  shown  by  issuing  agent  on  face  of  check, 
in  space  provided.    When  baggage  bearing  C.  0.  D.  check 
is  reforwarded  under  C.  0.  D.  check,  the  reforwarding 
agent  will  show  entire  amount  of  war  tax  to  be  collected, 
as  a  separate  item  on  C.  0.  D.  check  issued  by  him;  the 
destination  agent  delivering  the  baggage  should  collect 
and  account  for  the  war  tax,  together  with  other  charges 
on  the  C.  0.  D.  check. 

228.  Excess   Valuation   Charges   on   Baggage.     Each 
carrier  should  retain  the  charges  collected  on  account 
of  excess  valuation  of  baggage,  except  that  when  such 
charges  are  covered  by  C.  0.  D.  checks  of  other  compa- 
nies' issues,  they  should  be  reported  to  the  issuing  car- 
rier in  all  cases.    When  prepaid  check  is  issued  to  cover 
excess  valuation  charges  only,  issuing  carrier  should  re- 


R.  A.  O   A.  1920  SYNOPSIS— PASSENGER  139 

port  the  check  number  to  the  terminal  carrier  with  nota- 
tion "Excess  Value"  and  when  not  reported,  the  terminal 
carrier  should  trace  issuing  carrier. 

229.  C.  O.  D.  Collections  on  Baggage  Forwarded.     C. 
0.  D.  checks  should  be  used  only  on  baggage  under  check, 
that  is  ordered  forwarded,  or  when  checked  through  by 
transfer  companies,  as  in  such  cases  there  does  not  seem 
to  be  any  other  method  of  providing  for  collection  of  ex- 
cess due.    C.  0.  D.  excess  checks  should  show  full  infor- 
mation as  to  number  of  passengers,  gross  weight,  excess 
wreight,  rate  per  cwt.,  and  total  excess  charges. 

230.  Classification  of  C.  O.  D.  Collections  on  Baggage. 
C.  0.  D.  Collections  on  baggage  should  be  divided  into 
three  classes — viz. : 

(a)  Legitimate  excess  baggage  charges  accruing 
from  starting  point  to  destination,  which  are  to  be 
collected  at  destination  on  account  of  inability  to 
exact  the  customary  prepayment. 

(b)  Legitimate  transportation  charges  which  may 
have  been  accrued  to  point  of  reshipment,  or  storage 
charges  on  the  baggage. 

(c)  All  other  charges  which  are  advanced  by  for- 
warding agents  and  for  which  baggage  is  held  at 
destination  for  security. 

231.  Charges  that  May  be  Advanced  by  the  Forwarding 
Carrier.    Charges  which  have  accrued  to  point  of  reship- 
ment, or  storage  charges  on  the  baggage,  may  be  advanced 
by  the  forwarding  carrier  and  included  in  the  amount  of 
C.  0.  D.     Such  advances  should  be  permitted  only  by 
special  instructions  from  the  general  baggage  agent  and 
may  be  deducted  from  the  agent's  report  of  collections. 

232.  A   standard   form   of   C.   O.   D.   baggage   check, 
agreed  upon  with  the  American  Association  of  General 
Baggage  Agents  is  recommended. 

233.  When  baggage  is  forwarded  under  a  C.  0.  D.  to  a 
point  on  the  line  of  a  foreign  carrier,  the  Accounting  De- 
partment of  the  forwarding    carrier    should    promptly 
notify  the  Accounting  Department  of  the  terminal  car- 


140  R.  A.  O  A.  1920  SYNOPSIS— PASSENGER 

rier  on  R.  A.  0.  A.  Standard  Form  No.  8,  giving  full 
information  to  enable  the  terminal  carrier  to  make 
proper  collection  and  distribution  of  the  revenue. 

234.  Responsibility  for  Correctness  of  C.  O.  D.  Charges. 
In  case  an  error  is  made  in  the  charges  on  C.  0.  D.  bag- 
gage, the  forwarding  carrier  should  be  held  responsible 
for  the  correctness  of  the  rate  and  the  extensions,  but 
baggage  received  under  C.  0.  D.  check  should  be  weighed 
by  the  agent  of  the  terminal  carrier,  and  if  underweighed 
by  the  forwarding  carrier,  the  terminal  carrier  should 
make  the  necessary  additional  collections. 

235.  The  amount  of  an  uncollectible  undercharge,  due 
to  error  in  rate  or  extension  for  which  originating  carrier 
is  responsible,  should  be  deducted  from  the  proportion  re- 
ported to  the  originating  carrier. 

When  transportation  charges  on  C.  0.  D.  baggage  are 
uncollectible,  the  interested  carriers  should  authorize  the 
terminal  carrier  to  render  non-revenue  report  of  C.  0.  D. 
baggage  check,  each  to  charge  the  amount  involved  to 
"Uncollectible  Railway  Revenues"  and  credit  the  appro- 
priate revenue  account. 

TRACING  FOR  UNREPORTED  TICKETS  AND 
BAGGAGE  COLLECTIONS. 

236.  Tracers  for  unreported  tickets  and  baggage  items 
should  be  carefully  reviewed  by  competent  clerks  before 
forwarding.    Separate  tracers  should  be  rendered  for 

1.  Tickets  that  are  not  found  reported. 

2.  Tickets  reported  "Exchanged — Revenue  later." 

3.  Excess  baggage  checks. 

4.  Each  C.  0.  D.  baggage  check. 

237.  It   is   desirable   to   withhold   tracers   for   tickets 
stamped  for  the  last  day  of  the  month,  where  the  numbers 
indicate  that  the  sales  are  running  consecutively,  and  in  all 
probability  tickets  will  be  reported    in    the    succeeding 
month. 

238.  Claims    for    Correct   Proportions.     In    rendering 
claims  for  correct  proportions,  R.  A.  0.  A.  Standard  Form 


R.  A.  O   A.  1920  SYNOPSIS— PASSENGER  141 

No.  3  should  be  used,  and  a  separate  claim  number  as- 
signed to  each  sheet  thereof.  Claims  for  correct  propor- 
tions, including  correspondence  on  the  subject,  should  be 
handled  through  the  Accounting  Department,  but,  failing 
an  adjustment,  reference  should  be  made  to  the  Passen- 
ger Traffic  Department  for  final  disposition. 

239.  Claims  against  other  carriers  on  account  of  er- 
roneous proportions  must  be  made  within  the  period  of 
thirteen  months  following  the  month  in  which  the  tickets 
were  reported,  for  example:   A  claim  referring  to  tickets 
reported  as  sold  during  the  month,  say,  of  January,  must 
be  rendered  not  later  than  the  last  day  of  February  of  the 
following  year,  it  being  understood  that  all  items  reported 
in  a  given  month  should  be  considered  as  sold  in  that 
month,  regardless  of  date  of  sale.    In  the  adjustment  of 
any  claims  made  within  the  specified  time,  however,  the 
carrier  reporting  the  ticket  has  the  right,  regardless  of 
the  time  of  such  adjustment,  to  deduct  any  over  propor- 
tions, previously  allowed,  from  report  to  another  carrier 
involved  in  the  transaction.    Whenever  claims  are  made 
for  increased  proportions,  the  basis  used  must  invariably 
be  given. 

240.  Tracers  for   answers   to  claims   for   unreported 
tickets,  and  claims  for  erroneous  proportions,  should  not 
be  sent  until  a  period  of  three  months  has  elapsed  after 
rendering  original  tracer  or  claim.     Tracers  for  replies 
should  be  explicit,  showing  claim  or  tracer  number,  date 
rendered,    and    the'  month's    business    to    which    they 
pertain. 

241.  The  rule  that  claims  on  account  of  erroneous  or 
short  proportions  must  be  made  within  full  period  of 
thirteen    (13)    months   following   the  month   in   which 
tickets  were  reported,  should  not  be  construed  as  de- 
barring any  carrier  from  presenting  claim  account  of 
unreported  tickets,  or  distribution  of  the  revenue  con- 
trary to  the  reading  of  the  ticket. 

242.  When  carriers  fail  to  agree  on  basis  of  division  at 
time  apportionments  are  made,  and  later  reach  an  agree- 


142  R.  A.  0   A.  1920  SYNOPSIS— PASSENGER 

ment,  adjustment  of  differences  in  proportions  should  be 
made  by  the  carrier  making  the  original  apportionment, 
if  notified  within  thirteen  months  following  the  month  in 
which  the  tickets  were  reported. 

243.  Where  the  fare  to  the  gateway  has  been  changed 
and  the  through  fare  has  not  been  changed  and  there  is  a 
question  as  to  whether  the  new  or  old  fare  to  the  gateway 
should  be  used  as  a  prorating  factor,  the  passenger  traffic 
officials  of  the  interested  carriers  should  decide  whether 
or  not  the  basis  agreed  upon  should  be  made  retroactive. 

244.  Claims  for  correct  proportions  should  not  be  made 
when  the  difference  per  ticket  is  less  than  5  cents,  but 
attention  may  be  called  to  the  error,  with  request  to 
correct  future  divisions:   provided,  however,  that  where 
the   difference   in   such  cases   aggregates   25   cents,   or 
more,  on  any  one  item,  correction  may  be  claimed;   and, 
provided,  further,  that  no  claim  aggregating  less  than  25 
cents  should  be  made  on  any  single  month's  report,  which 
carries  with  it  the  cancellation  of  claims  after  same  have 
been  reduced  to  less  than  25  cents  by  the  elimination  of 
disputed  items.     This  applies  to  erroneous  proportions 
reported,  without  reference  as  to  whether  the  through 
fare  is  correct. 

245.  When  errors  of  any  kind  affecting  revenue,  are 
discovered  in  interline  reports,  the  attention  of  the  car- 
rier making  the  error  should  be  directed  thereto. 

246.  In  the  disposition  of  claims  for  correct  propor- 
tions, all  items  should  be  adjusted  as  soon  as  accepted  or 
agreed  upon,  and  an  advice  forwarded  as  soon  as  practi- 
cable, showing  action  taken  on  the  various  items. 

247.  When  claims  rendered  within  a  specified  period 
have  been  replied  to  by  the  carrier  upon  which  claim  has 
been  made,  and  claimant  has  failed  to  answer  such  reply 
within  one  year  from  date  of  same,  all  items  in  dispute 
shall  be  considered  cancelled. 

248.  Division  of  Revenue  on  Tickets  Validated  Short 
of  Destination.    In  the  division  of  revenue  on  round-trip 
tickets  validated  short  of  destination,  each  case  should  be 


R.  A.  O   A.  1920  SYNOPSIS— PASSENGER  143 

decided  on  its  merits,  by  the  passenger  traffic  depart- 
ments of  the  carriers  interested  and  settlement  made 
accordingly. 

SETTLEMENT  FOR  OMNIBUS  AND  BAGGAGE 
TRANSFERS. 

249.  The  value  of  omnibus  transfer  coupons  at  line 
junction  points,  in  the  absence  of  any  agreement  to  the 
contrary,  should  be  considered  as  an  arbitrary  in  the 
division  of  the  interline  fare  and  settlements  therefor 
should  be  placed,  as  far  as  possible,  on  the  same  basis  as 
the  settlements  between  railroads,  and  to  effect  that  re- 
sult, each  carrier  should  make  its  own  settlement  for  the 
transfer  coupons  of  its  own  issue. 

250.  In  respect  to  interline  transfer  coupons  at  points 
beyond  the  line  of  the  issuing  carrier,  the   delivering 
carrier  should  redeem   such  coupons,   receiving  in  the 
division  of  the  interline  fare  the  proper  arbitrary  to 
cover  such  redemption. 

INTERLINE  PASSAGE  TICKET. 

251.  Final  Destination  on  Each  Coupon.    The  final  des- 
tination should  be  indicated  on  each  coupon  of  all  interline 
tickets  issued  and  each  coupon  should  also  show  the  full 
route  traveled  by  passenger. 

252.  Prominence  Should  be  Given  to  Name  of  Carrier 
Over  Which  Coupon  Reads.     The  name  of  carrier  over 
which  the  coupon  of  an  interline  ticket  is  valid  should  be 
printed  in  bold  type  at  the  top  of  coupon,  to  attract  the 
first  attention  of  the  conductor  or  gateman  to  whom  the 
ticket  is  presented.     The  name  of  the  issuing  carrier 
should  be  printed  at  the  bottom  of  the  coupon. 

253.  Uniform  Interline  Ticket.    The  Association  urges 
upon  all  carriers   the  adoption  of  a  uniform  interline 
ticket,  in  order  that  there  may  be  a  uniform  place  on  all 
tickets  for  the  punching  of  %,  2nd  class  and  B  C,  thereby 
facilitating  the  work  of  selling  agents,  conductors  and  of 
the  accounting  department. 


144  R.  A.  O   A.  1920  SYNOPSIS— PASSENGER 

PREPAID  TICKET  ORDERS. 

254.  (Limitations.     The  use  of  prepaid  ticket  orders 
should  be  restricted  to  cases  of  actual  and  unavoidable 
necessity. 

255.  Standard    Prepaid    Ticket    Order,    and    Fee    for 
Issuing.    A  uniform  prepaid  order  for  handling  interline 
prepaid  ticket  business  is  practical  and  desirable,  and  the 
form  submitted  by  the  Joint  Committee  of  this  Associa- 
tion and  the  American  Association  of  Passenger  Traffic 
Officers  is  recommended.    Prepaid  orders  should  be  issued 
at  the  time  deposit  is  accepted,  and  the  Association  en- 
dorses the  adoption  by  carriers  of  a  rule  that  a  uniform 
fee  of  50  cents  be  collected  for  each  prepaid  order  issued, 
whether  for  local  or  interline  tickets,  such  fee  not  to  be 
subject  to  refund.    An  advice  notice  should  be  sent  to  the 
Passenger  Traffic  Department  of  the  carrier  on  which  the 
order  is  drawn. 

256.  Cash  Delivered  on  Prepaid  Orders.    The  practice 
of  issuing  orders  for  the  delivery  of  cash  in  addition  to 
tickets  should  be  discontinued,  and  the  purchaser  request- 
ing the  transmission  of  cash  should  be  directed  to  the 
usual  channels  for  the  transaction  of  such  business,  such 
as  the  postoffice,  express  companies,  banking  institutions, 
etc.     If,  however,  order  calls  for  delivery  of  cash,  the 
amount  of  cash  should  be  shown  on  the  order  separate 
from  value  of  ticket. 

257.  Ticket  Deliveries  on  Telegraphic  Requests.    Inter- 
line Ticket  Deliveries  on  Telegraphic  requests  should  be 
handled  through  the  General  Passenger  Agents  of  inter- 
ested carriers. 

GOVERNMENT  TRANSPORTATION. 

258.  Publication  of  a  Tariff  of  Net  Cash  Fares.    The 

Association  urges  the  publication,  by  joint  action,  of  the 
various  traffic  committees  and  associations  with  the 
Quartermaster  General's  Department,  of  a  tariff  of  net 
cash  passenger  fares,  and  divisions  of  same,  covering  the 


R.  A.  O   A.  1920  SYNOPSIS— PASSENGER  145 

principal   points   between  which   Government   business 
ordinarily  moves. 

259.  Through  Transportation  Requests  Except  Where 
Bond-aided  Carriers  are  Concerned.    In  accordance  with 
the  decision  of  the  Comptroller  of  the  Treasury,  dated 
December  20,  1901,  to  the  effect  that 

"If  the  Government  desires  to  secure  the  advantages 
of  through  rates,  it  should  provide  therefor  by  the 
issuance  of  through  transportation  requests." 
Carriers  should  refuse  to  accept  settlement  by  the  Quar- 
termaster's Department  involving  payment  on  the  pro- 
portion of  through  fares  applying  from  point  of  origin 
to  final  destination,  where  more  than  one  transportation 
request  was  issued  to  cover  the  service,  and  in  all  cases 
insist  upon  reference  of  the  accounts  concerned  to  the 
Accounting  Officer  of  the  Treasury  Department,  for  audit 
and  settlement  conformable  with  the  Comptroller's  rul- 
ing— i.  e.,  on  the  basis  of  the  regularly  established  local 
fares  applying  between  the  points  specified  on  each 
transportation  request. 

260.  Accounts  to  be  Rendered  on  Government  Blanks. 
Blanks  for  rendering  accounts  against  the  Government 
may  be  obtained  by  application  to  the  Government  Print- 
ing Office,  and  carriers  should  use  Government  blanks. 

261.  Where  Accounts  Should  Be  Sent.     Accounts  for 
services  rendered  the  Government  should  be  promptly 
sent  to  the  respective  interested  Departments,   direct, 
except  where  the  service  is  performed  on  Quartermaster's 
Government  Request,  in  which  case  bills  should  be  pre- 
sented to  the  local  Quartermasters,  in  the  absence  of 
instructions  by  the  Government  to  the  contrary. 

262.  Attendants  Accompanying  Live  Stock.     Attend- 
ants, accompanying  shipments  of  live  stock  under  U.  S. 
Government  Bills  of  Lading,  the  value  of  whose  transpor- 
tation is  indorsed  for  collection  on  the  Government  Bill  of 
Lading,  should  be  furnished,  whenever  practicable,  with 
through  interline  passage  tickets  from  the  point  of  ship- 
ment to  destination,  the  description  of  such  tickets  also 


146  R.  A.  O  A.  1920  SYNOPSIS— PASSENGER 

being  endorsed  on  the  Government  Bill  of  Lading.  The 
terminal  carrier  should  collect  the  value  of  this  transpor- 
tation from  the  Government,  and  should  report  the  entire 
amount  thereof  to  the  initial  carrier  through  regular 
monthly  interline  freight  account.  The  carrier  issuing 
the  ticket  should  report  out  to  interested  carriers  in 
current  month  in  accordance  with  the  Association's 
recommendation. 

CORPSE— TRANSPORTATION  OF. 

263.  The  Railway  Accounting  Officers  Association  con- 
curs in  the  plan  adopted  by  the  Traffic  Officers  which 
provides  for  the  use  of  a  passage  ticket  for  the  trans- 
portation of  a  corpse,  such  ticket  to  be  exchanged  for  a 
regular  excess  baggage  check,  endorsed  "corpse,"  or  a 
corpse  check,  at  the  point  of  shipment. 

Checks  so  exchanged  should  be  reported  to  interested 
carriers  without  value,  as  "Exchange — Coupon  Enclosed," 
showing  on  interline  excess  baggage  report  description  of 
ticket  lifted,  forwarding  coupon  with  report. 

PASSENGER  TRAFFIC  STATISTICS. 

264.  Computing  Average  Revenue  per  Passenger.     In 

computing  the  average  revenue  per  passenger  and  per 
passenger  mile,  only  such  revenue  should  be  applied  as 
has  been  credited  to  Account  102. 

265.  In  compiling  passenger  and  passenger-mile  sta- 
tistics covering  business  at  other  than  regular  fares,  each 
extra  fare   for  drawing-room  or  stateroom   occupancy, 
and  each  clergy  fare,  half-fare,  or  other  reduced  fare, 
should  be  considered  as  representing  one  passenger  car- 
ried full  distance. 

INTERLINE  TARIFFS. 

266.  Fares  to  Take   Effect   Only  on  First  Day  of  a 
Calendar  Month.     The  various  passenger  traffic  associa- 
tions are  requested   (except  in  the  case  of  special  fare 
sheets  or  tariffs  issued  to  cover  conventions,  excursions, 


R.  A.  O   A.  1920  SYNOPSIS— PASSENGER 


147 


etc.)  to  make  all  interline  tariffs  effective  only  on  the 
first  day  of  a  calendar  month,  where  practicable. 

267.  Arrangement  of  Stations.    Interline  tariffs  should 
be  arranged  to  show  the  fares  to  all  stations  in  alpha- 
betical order,  and  by  states. 

TICKET  STAMPS. 

268.  Standard  Size  and  Arrangement  of  Impressions. 

Dating  stamps  should  be  uniform,  the  border  impression 
of  die  to  be  rectangular  or  oval,  size  1*4  by  1%  inches, 
so  as  to  permit  the  use  of  plain  type  in  die  and  dates. 
The  name  of  the  company  should  appear  at  the  top,  the 
name  of  the  station  at  the  bottom,  and  the  date  in  the 
center. 

Sample  impressions: 


NORTH  &  SOUTH  R.R. 


(Date) 

(Name  of  Station) 


When  a  ticket  is  sold  on  one  date  for  use  on  some 
subsequent  date,  both  the  date  of  sale  and  the  date  on 
which  it  is  good  for  passage  should  be  clearly  indicated 
on  the  contract  and  each  coupon  of  the  ticket. 

INTERLINE  TICKETS  DIVERTED  OR 
EXCHANGED  EN  ROUTE. 

269.  All  exchanges  to  be  made  with  the  approval  of  the 
Passenger  Traffic  Department,  either  under  specific  or 
general  authority,  lifted  tickets  to  be  sent  by  the  agent 
to  the  auditor's  office  promptly  with  any  specific  au- 
thority that  might  have  been  issued.  All  correspondence 
relating  to  the  diversion  of  revenue  or  other  adjustments 


148  R.  A.  O   A.  1920  SYNOPSIS— PASSENGER 

to  be  conducted  between  the  accounting  officers  of  the 
interested  carriers,  who  should  keep  their  respective  traffic 
officials  informed  of  such  transactions  to  the  extent  of 
their  individual  requirements.  The  full  particulars  in- 
cluding the  reasons  for  the  exchange  should  be  set  forth 
in  all  communications,  copies  to  be  sent  to  all  concerned, 
the  exchanging  carrier  to  be  held  responsible  for  the 
legality  of  the  exchange  and  need  not  enclose  copy  of 
doctor's  certificate  where  exchange  was  made  on  account 
of  illness. 

270.  Exchanges  via  Same  Routes:    Account  illness,  in- 
sufficient coupons,  error  in  limit,  etc.    Send  the  lifted  cou- 
pons to  the  interested  carriers  with  joint  letter  request- 
ing them  to  look  to  the  issuing  carrier  for  a  report  of 
revenue  and  accept  free  report  on  ticket  issued  in  ex- 
change, suitable  reference  to  be  made  on  report  by  ex- 
changing   carrier.      When    the    exchange    is    made    on 
account  of  insufficient  coupons,  the  coupon  covering  two  or 
more  lines  should  be  sent  to  the  first  connecting  carrier. 

271.  Where  tickets  with  insufficient  coupons  are  hon- 
ored   without    exchange,    the    terminal    carrier    should 
address  a  letter  to  the  issuing  carrier  requesting  that 
revenue  be  reported  the  same  as  though  proper  coupons 
had   been   provided,   sending   a   copy   to   all   interested 
carriers. 

272.  Exchanges  via  Different  Routes :  Account  missing 
connections,  through  car  service,  etc.      Send  the  lifted 
coupons  to  the  issuing  carrier  with  request  that  they 
report  all  revenue  thereon  beyond  the  point  of  exchange 
to  the  exchanging  carrier,  with  the  understanding  that 
in  their  acknowledgment  advising  when  the  revenue  will 
be  reported,  they  shall  show  a  division  of  the  revenue  via 
the  route  traveled. 

273.  The  initial  carrier  will,  in  each  case  where  revenue 
has  been  reported  out  to  interested  carriers,  forward  the 
lifted  coupons  to  sustain  deductions. 

274.  The  exchanging  carrier  should  include  in  regular 
report  on  R.  A.  O.  A.  Standard  Form  No.  9  to  each 


R.  A.  O   A.  1920  SYNOPSIS— PASSENGER  149 

interested  carrier,  its  proportion  accruing  beyond  the 
point  of  exchange,  showing  also  name  of  issuing  carrier, 
point  of  origin,  full  description  of  the  ticket  lifted,  and 
the  through  fare,  for  month  in  which  revenue  is  received 
from  initial  carrier. 

275.  Optional  Route  Exchanges:    Adjustment  of  reve- 
nue to  be  made  between  the  carriers  interested  in  the 
optional  route  arrangement,  with  the  understanding  that 
if  separate  coupons  are  provided  for  the  optional  route, 
only  such  portion  of  the  ticket  will  be  exchanged.     In 
event  that  coupons  beyond  the  optional  route  are  lifted 
and  exchanged  through  error  or  otherwise,  same  will  be 
sent  to  the  carriers  over  which  they  read  with  request 
to  look  to  the  issuing  carrier  for  revenue  report  and  ac- 
cept free  report  of  the  ticket  issued  in  exchange.    If  the 
exchange  is  made  over  two  or  more  lines  within  the 
optional  route  arrangement,  the  exchanging  carrier  will 
request  the  line  or  lines  over  which  the  ticket  originally 
read  to  report  the  revenue  accruing  between  the  points 
of  exchange  within  the  optional  route  arrangement  and 
in  turn  reapportion  the  revenue  to  carriers  interested  on 
the  ticket  issued  in  exchange.    The  adjustment  of  revenue 
on  account  of  tickets  diverted  without  exchange  will  also 
be  made  between  the  interested  carriers. 

MISCELLANEOUS. 

276.  All  correspondence  regarding  the  honoring,  class 
and  destination  of  tickets,  diversion  or  exchange  of  tick- 
ets when  authorized  by  tariffs,  or  any  correspondence  in 
connection  therewith,  should  be  conducted  direct  by  the 
department  of  the  carrier  initiating  such  transactions 
with  the  Accounting  Department  Officials,  thereby  saving 
time  and  labor  and  the  duplication  of  correspondence. 

277.  Stolen  or  Counterfeit  Tickets.    In  case  of  stolen 
or  counterfeit  tickets,  the  carrier  from  which  tickets  are 
stolen,  or  the  carrier  discovering  the  counterfeit,  should 
notify  carriers  in  interest  by  telegraph,  giving  full  de- 
scription of  the  tickets,  and  confirm  said  notice  by  mail. 


150  R.  A.  O  A.  1920  SYNOPSIS— PASSENGER 

278.  Bulletin  of  (Lost  or  Stolen  Tickets.    Tickets  lost  by 
passengers   should   not  be  bulletined.     Tickets   lost  in 
transit,  lost  or  stolen  from  stock  room  or  agencies,  or 
which  may  have  gotten,  or  may  get,  into  circulation  in 
a  surreptitious  or  irregular  manner  should  be  bulletined. 

279.  Locating  Purchasers  in  Case  of  Over-  or  Under- 
Collection.     Where  over-  or  under-collections  have  been 
made  by  agents,  every  eeff ort  should  be  made  to  locate  the 
purchaser  of  tickets,  in  order  to  collect  undercharge  or 
refund  overcharge. 

280.  Foreign  Excess  Baggage  Check.    The  Association 
recommends  that  a  separate  form  of  excess  baggage  check 
be  provided  for  interline  business  as  distinguished  from 
local. 

281.  Concealed  Baggage  Losses.    The  amount  paid  in 
settlement  of  concealed  baggage  losses  should  be  appor- 
tioned between   interested   carriers,   including  transfer 
companies,  on  a  basis  of  the  revenue  derived  by  each,  from 
the  sale  of  a  one-way  first-class  ticket  between  the  points 
involved. 

282.  Pattern  of  Punch  for  Limiting  Tickets.    The  Asso- 
ciation recommends  the  use  of  punches  provided  with  L 
or  O   (circle)   dies  for  indicating  limits  and  classes  on 
interline  tickets  and  also  for  indicating  routes  and  desti- 
nations on  multi-route  tickets,  but  the  Association  recom- 
mends that  the  0  (circle)  die  be  used  in  preference  to 
the  L  punch. 

283.  Interline   Movements   of   Special   Baggage   Cars. 
The  charges  on  account  of  special  baggage  cars  should  be 
included  in  the  party  ticket  covering  the  movement  and 
the  ticket  should  be  endorsed  "Special  Baggage  Car  In- 
cluded." 

284.  Honoring   Carrier  to  Retain  Convention  Certifi- 
cates.   The  carrier  honoring  reduced  fare  certificates  for 
tickets  sold  at  reduced  fares,-  should  retain  such  certifi- 
cates as  a  part  of  its  records  and  as  authority  for  such 
fares. 


R.  A.  O   A.  1920  SYNOPSIS— PASSENGER  151 

285.  Tickets    Inadvertently    Issued    to   Point   Beyond 
Passenger's  Destination.    When  a  ticket  is  sold  to  a  cer- 
tain destination  at  tariff  fare,  but  in  error  a  ticket  to  a 
destination  beyond  that  point  is  given,  if  it  can  be  shown 
affirmatively  that  the  ticket  was  used  only  to  the  destina- 
tion paid  for  and  not  to  the  more  distant  place,  the  ticket 
may  be  reported  to  other  carriers  as  if  the  destination 
had  been  correctly  stated  on  the  ticket.    In  every  case, 
authority  from  the  terminal  carrier  for  such  reporting 
should  be  obtained,  and  all  interested  carriers  advised. 

286.  Safeguarding  Delivery  of  Tickets  from  Printers 
to  Railroad  Stock  Departments.    For  the  protection  of  all 
carriers,  the  Association  recommends  the  following  for 
the  consideration  of  the  passenger  traffic  associations : 

287.  That  each  carrier  have  a  specific  understanding 
with  its  ticket  printers,  that  proper  methods  and  care 
must  be  used  in  the  transmission  and  delivery  of  tickets 
to  the  ticket  stock  departments. 

288.  Where  printers  and  railroad  officers  are  located  in 
same  city,  a  strong  box,  locked  in  transit,  should  be  used ; 
if  in  different  cities,  tickets  should  be  forwarded  in  a 
strong  box  or  sealed  package  by  express.     Delivery  of 
tickets  by  foot  messengers  and  in  paper  packages  should 
be  discouraged.    Ticket  printers  should  use  sealed  cartons 
for  local  tickets,  in  order  to  safeguard  against  loss  and  to 
make  it  easier  for  traveling  auditors  to  check  ticket  offices. 

289.  Printers'  delivery  wagons  used  for  carrying  tickets 
in  packages,  should  be  covered  and  have  locked  screen 
compartments,  or  a  trustworthy  employee  should  remain 
on  wagon  containing  tickets. 

290.  Receipts  in  duplicate  for  delivery  of  tickets  should 
always  be  required. 

291.  Delivery  should  be  required  within  office  hours  and 
before  ticket  vaults  are  closed. 

292.  Use  of  Mechanical  Appliances.    The  judicious  use 
of  mechanical  appliances  reduces  to  a  minimum,  the 
number  of  actual  calculations  to  be  performed  by  higher- 


152  R.  A.  O   A.  1920  SYNOPSIS— PASSENGER 

salaried  employes,  minimizes  errors  and  facilitates  the 
rendering  of  reports  and  statements,  all  of  which  are  in 
the  interest  of  economy.  It  is  not  deemed  advisable,  how- 
ever, in  view  of  the  great  variety  of  forms  and  diversity 
of  methods,  to  give  specific  recommendations  in  detail  as 
to  the  use  of  each  particular  device.  The  following  me- 
chanical devices  are  being  used  in  passenger  accounting: 

Adding-Listing. 

Adding-Non-listing. 

Addressing. 

Assorting  and  Tabulating. 

Binding. 

Calculating. 

Dating. 

Dictating  and  Transcribing. 

Numbering. 

Paper-Cutting. 

Pencil-Sharpening. 

Perforating-Punching. 

Perforating-Canceling. 

Printing  and  Duplicating. 

Stamp  Affixing. 

Stenciling. 

Ticket  Destroying. 

Ticket  Tying  Press. 

Time  Recording. 

Typewriting. 

Typewriting — Adding  and  Subtracting. 

Typewriting  Machines  with  Adding  Attachments. 

Typewriting-Billing. 

The  more  general  application  of  these  devices  is  indi- 
cated in  the  following : 

293.  Adding,  Assorting,  Tabulating  and  Calculating  Ma- 
chines. For  arriving  at  original  and  verifying  recorded 
footings  and  extensions  in  agents',  conductors',  and  inter- 
line accounts,  mileage  statements,  compilation  of  passen- 
ger train  earnings,  computation  and  application  of  per- 
centages, figuring  passenger  statistics  and  other  work  of 


R.  A.  O   A.  1920  SYNOPSIS— PASSENGER  i53 

similar  character  in  all  departments  where  the  volume 
will  justify  it. 

294.  Dictating  and  Transcribing  Machines.    For  dicta- 
tion and  transcription  of  correspondence. 

295.  Electrically  Operated  Ticket  Perforating  and  Can- 
celing Machines.     For  perforating  tickets,  mileage  and 
excess  baggage  scrip  and  book  covers,  baggage  checks, 
meal  tickets,  etc.,  received  from  agents,  conductors,  or 
other  carriers,  thus  making  impossible  their  misuse. 

296.  Printing  and  Duplicating  Machines.    For  printing 
and  duplicating  letters,  circulars,  forms,  statements,  etc. 

297.  Stenciling.    For  marking  bound  reports,  packages, 
etc. 

298.  R.  A.  O.  A.  Standard    Passenger    Forms.     The 
standard  faint  line  ruling  of  standard  forms  should  be 
three  lines  to  an  inch,  or  what  is  known  by  printers  as 
"Ruling  No.  6",  although  this  does  not  apply  to  R.  A. 
O.  A.  Standard  Forms  1,  la,  3  and  4. 

1.  Report    of    Interline    Passenger    Traffic — Ticket 

Sales. 

2.  Report    of    Interline    Passenger    Traffic — Excess 

Baggage  Collections. 

3.  Claim  for  Correct  Proportions. 

4.  Tracer  for  Unreported  Interline  Passenger  Traffic 

Items. 

5.  (Abolished.) 

6.  Report  of  Interline  Passenger  Traffic — Statement 

of  Corrections. 

7.  Statement  of  Interchangeable  Mileage  or  Scrip. 

8.  Advice  of  C.  0.  D.  Baggage  Forwarded. 

9.  Report  of   Interline   Passenger   Traffic — Tickets 

Exchanged  for  Orders  or  Tickets  of  Other 
Carriers'  Issue. 

10.  (Abolished.) 

11.  Statement  of  Diverted  Tickets. 

12.  Report  of  Interline  Passenger  Traffic — Summary. 

Note.— The  R.  A.  O.  A.  Standard  Forms,  shown  on  the 
following  pages,  are  reduced  in  size,  but  information  is 
given  to  indicate  the  proper  sizes  when  the  forms  are 
printed  for  use  of  carriers. 


11.A.O.A.  Standard  Form  No. 
Size  8%  x  14  inches 


To. 


RAILROAD 

OFFICE (Location) 

REPORT  OF  INTERLINE  PASSENGER  TRAFFIC 

TICKET  SALES 
R.  R.     for  the  month  of 19 Page. 


FROM 

TO 

FORM 

NUMBERS 

NO.   SOLD 

FARE 

PROPOR- 
TION 

AMOUNT 

REMARKS 
OR 
AUTHORITIES 

COM'G 

CLOS'G 

ONE 
WAY 

RT. 

Line  nun 

ibers  to  be  I 

>rinted 

it  the 

right  o 

•  left 

i 
side,  at  tl 

i 

1 

le  < 

>ption 

)f 

carriers 

, 

( The  name  of  the  reporting  carrier  to  be  one  and  a  half  inches  below  the  top  edge  of  the  sheet ; 


the  caption  space  to  be  one  half  inch  in  width  ;  the  width  of  the  columns  to  be  optional,  to  con- 

I  III 

form   with   each   carrier's   convenience.) 


L 


R.A.O.A.  Standard  Form  No 
Size  8  %x!4  inches 


To. 


RAILROAD 

OFFICE (Location) 

REPORT  OF  INTERLINE  PASSENGER  TRAFFIC 

EXCESS  BAGGAGE   COLLECTIONS 

____R.  R.     for  the  month  of 19 Page. 


FROM 

TO 

CHECK 
NUMBER 

EXCESS 
WEIGHT 

RATE   PER    100    LBS. 

AMOUNT 

REMARKS 
OR 
AUTHORITI 

THROUGH 

PROPORTION 

Line  number 

to  be  printed  on  the  right  or  left  s 

de,  at 

the 

option  of 

car 

riers. 

(The  namt 

5  of  the  repor 

ting  carrier 

to  be  one  t 

ind  a  half 

inches  bel 

ow 

the  top  edge 

of 

the  sheet  ; 

the  caption  space  to  be  one  half  inch  in  width  ;  the  width  oJ 

:  the  columns  to  be  optiona 

,  t 

o  conform 

with  each  ca 

rrier's  convei 

ience.  ) 

R.  A.   O.  A.  Standard  Form  No.  8 
Size  8%  x  11 


RAILROAD 

CLAIM  FOR  CORRECT  PROPORTIONS 


No. 


Mr.. 


The  following  erroneous  proportions  appear  on  your  Report  of  Interline  Passenger  Traffic 

for  month  of 19 Please  add  amounts  claimed  to  your  next  report,  (in 

detail)  referring  to  the  number  of  this  claim,  or  advise. 


(Name  and  Title) 


E 

~ 

From 

To 

Honored 

Form 

Ticket 
Numbers 

No. 
of 

TkJ.s. 

Class 

Through 
Fare 

Proportions 

Difference 
PerTkt. 

Amount 
Due 

Station 

OMiCf 
Nu 

From 

To 

Reported 

Should  be 



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R.A.O.A.  Standard  Form  No.  6 
Size  8 M>x  14  inches 


- RAILROAD 

OFFICE _ (Location) 

REPORT  OF  INTERLINE  PASSENGER  TRAFFIC 

STATEMENT  OF  CORRECTIONS 
To R.  R.     for  the  month  of 19 Page. 


DATE 

CORRECTED 
ON 
ACCOUNT  OF 

FROM                        TO 

FORM 

TICKET 
NO. 

NO.   SOLD 

FARE 

CORRECTION 

ONE 
WAY 

RT. 

ADD 

DEDUCT 

Line  r 

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R.  A.  O.  A.  Standard  Form  No. 
Postal  Card— Size  5^x3%, 


Railroad 

Baggage  bearing 

C.  O.  D.  No.  

of  this  Company's  issue  was 

forwarded  from  

_    to  

on  19  

($  

..for  Lbs.  Excess 

ROUTE       , 

For      (  

._  "  Storage 

Collection  (  

._  "  Transfer 

of        (  

._  "  Advance   Charges 

(  

..  "  War  Tax 

TOTAL 

Name 

19                   

Title 

Address 


R.   R.   S. 


Mr.. 


R.A.O.A.  Standard  Form  No.  9 
Size  8%xl4  inches 

_ RAILROAD 

Office (Location) 

REPORT  OF  INTERLINE  PASSENGER  TRAFFIC 
TICKETS  EXCHANGED  FOR  ORDERS  OR  TICKETS  OF  OTHER  CARRIERS'  ISSUE 


.R.R.    f 


th 


nth 


ISSUING 
CARRIER 

DATE 

FROM 

TO 

FORM 

NUMBERS 

NO.! 

ONE 
WAY 

SOLD 
R.   T 

THRU 
FARE 

PROP'N 

AMOUNT 

COM. 

CLOS. 

Line  number  to  be  printed  on  the  right  or  left  side,   at  th< 

i  option   of  carriers. 

1!            II               1                || 
(The  name  of  the  reporting  carrier  to 

be  one 

and  a 

mlf  i 

iches   below  the  top   edg 

e  of  th 

e     ! 

il           1!              II             II           II 

II                II                  1 

sheet  ;  the  caption  space  to  be  one-half  inch  in  width  ;  t 

le  width  of  the  columns  to  be  optiona 

|l               !:                    II                   II 

to  co 

iform  w 

1 

ith  each  c 

arrier's  c< 

1 

snvenien 

1 

ce). 

1 

! 

R.A.O.A.  Standard  Form  No.  11 
Size  8^x11  inches 


RAILROAD 

Office (Location) 

STATEMENT    OF    DIVERTED    TICKETS 


Mr. 


The  enclosed  tickets   listed   below,    routed   via  your  line,    were   honored   for   transportation 
by  the R.   R. 

Please  add  the  value  of  these  tickets  to  your  interline  passenger  traffic  report  for  the  current  month. 


ISSUING 
CARRIER 

SELLING 
STATION 

FORM 

NUMBER 

HONORED 
BETWEEN 

NO.   TKTS. 

FOR    USE   OF    CARRIER 
RECEIVING  STATEMENT 

FARE     OR 
PROPORTION 

TOTAL   REVENUE 

(The  width  oi 

the  colum 

ns  to  1 

>e  option 

al,  to  conform  wit! 

i  each  carr 

er's  convenienc 

e.) 

.DATE 


(Rendered  in  duplicate) 


R.A.O.A.  Standard  Form  No.  12 
Size  8  %x7  inches 


RAILROAD 

OFFICE (Location) 

REPORT  OF  INTERLINE  PASSENGER  TRAFFIC 

SUMMARY 

.R.  R. 




ACCOUNT 

AMOUNT 

Ticket    Sales 

Government  Business 

Exchange  Report 

Corrections     (Add    or 

Deduct) 

Total   Tickets 

Scrip   Collections 

Mileage  Collections 

Excess   Baggage   Collections 

(The    name    of    the    reporting    carrier    to    be    one    and    one-half    inches 
below    the   top    edge   of   the    sheet,    the    caption    space   to   be    one-half    inch 
in   width.     Carriers    not    using   this    form    should   show    similar   information 

by    rubber    stamp     on    separate    sheet    of    monthly    ticket     report.     When 
ticket    sales    are    written    up    and    balanced    by    "Sections"    in    the    report, 
the  necessary  number  of  lines  may  be  provided  and  the  size  of  the  blank 

increased  to  8^x14 

inches.) 

GRAND    TOTAL 

Disbursement  Index. 

PARAGRAPH 

Abstracts  of  disbursements,  R.  A.  0.  A.  Form 355,356 

R.  A.  O.  A.  Form 205,346 

Accounting  by  division  organizations 363 

for  material  and  supplies 379 

.     issued  386 

received 380 

reclaimed   301,302 

Department,  jurisdiction  of 339,340,341,342,343 

Accounts,  employees'  expense 472,473 

Adding  and  listing  machines 405,  406 

Addressing  machines 433 

Advantages  derived  from  use  of  mechanical  devices 303,304,305 

of    machines 327 

Air  tubes  for  transmitting  telegrams 442 

Analyzing  charges 331, 332,  333 

Assignment  of  differences 378 

projects    362,  373,  374 

Authority  for  expenditure,  permanent  record 355 

Automatic  electric  elevator 443 

Balance  on  hand 394 

Bells,  call 454 

Bill  blank,  standard  form 484 

Bills  and  vouchers,  preparation  of 468 

car    repair 334,  335,  336 

miscellaneous,  register  and  index  for 485,  486 

foreign  line,  how  handled 341 

payable,    purchase 380 

standard  form  for  rendering 483 

Binders  453 

Blank,   authorization 482 

Blanks,  skeletonized 476 

Bureau,   filing 480 

Buzzers 454 

Calculating   tables 462 

Call   bells 454 

Cancelling    machines 441 

Car  repair  bills  and  vouchers 334,335,336 

plan     for     handling 

accounting 337, 338,  339,  340,  341, 342,  343 

cards 337 

Card  index  file,  visible 460 

punching  machines,  electric 

writers,  supervision  of 340 

0,ards  and  method  of  punching 306,307,308 

Cars,  record  of 338 

Cases,  pay  roll 459 

Central  bureau  for  transcribing 424,425 

non-listing  machines 

Centralized  plan  of  accounting 351 

164 


DISBURSEMENT  INDEX  165 

PARAGRAPH 

Charge,  transportation 381 

Charges,  analysis  of 331,332,333 

Charts  used 401,  402,  403,  404 

Check    protectors : 440 

Checking  field  report 370 

Chute,   mail 445 

Claim,  loss  and  damage,  authorization  blank 482 

Classification  of  material 377,395 

Clock  time  daters 437 

recorder 450 

Color  of  cards 208 

Combined  typewriter  and  computing  machine 418 

Comparison,  machines  viz.  former  practices 327,328,329 

Compilation  of  cost  data 342,343 

Completion  report,  preparation  of 371 

Computing  machines,  non-listing 400,  401,  402,  403, 404 

Contract    work 373 

Copies  of  authority  for  expenditure,  furnished  to 365 

Forms  furnished  to 367 

R.  A.  O.  A.  Forms 204,353 

preparation   of 354 

Credits    1..  330 

Cyclometer    typewriter 420 

Data,  compilation  of 342,343 

Daters,  clock  time 437 

Definition  of  reclaimed  materials 300 

Delay  to  freight 343 

Dermatype    stencils 427 

Detailed  estimate,  preparation  of 364 

reports — R.  A.  O.  A.  Form  204 346 

Differences,  assignment  of > 378 

plan  for  distributing 376,377,378 

Disadvantages  of  machines 328,329 

Distributing  material  inventory  differences,  plan 376,  377,  378 

Distributor,  radial 438 

Divisional  accounting  plan 

Duplicator,   clay 430 

gelatine 429 

mimeograph 426 

Economies  effected  by  use  of  copies 354 

Electric  sorting  and  tabulating  machines 422 

Elevator,  automatic,  electric 443 

mail,    electric . 444 

Elimination  of  or  change  in  records  caused  by  installa- 
tion of  machines 320,321,322 

Employees'   expense  accounts 472,  473 

Equipment    309,  310 

Expense  accounts,  employees' 472,473 

roll,  station 471 

Fasteners,    paper 448 

Field  report  at  completion  of  project 370 

File,   bring-up 481 

card  index,  visible 460 

Filing   bureau 480 

forms    367 

Flat   writing — Typewriter 419 


166  DISBURSEMENT  INDEX 

Foreign  line  bills,  how  handled 341 

Form   letters ~~~  477,473 

of  bill  blank,  standard III" '  484 

voucher ~  490 

standard,  for  rendering  bills  by  firms  from  whom 

material  is  purchased 483 

Forms  for  additions  and  betterments 344 

Handling  of  accounting 336 

Illustration,  use  of  Form  No.  204 I ~_.  357 

Illustrations 350 

Index  and  register  for  miscellaneous  bills 485,486 

of  recurring  bills 487,  488,  489 

file,  card,  visible 460 

Inspection  of  material 383 

Installation  of  machines 320,321,322 

Inventories 398 

Labor  saving,  effected  by  use  of  Forms IIIIII  358 

incident  to  detailed  records 352 

Letters,    form 477,478 

Line-a-time    421 

Listing  and  adding  machines 405,  406 

Loss  and  damage  claim  authorization  blank 482 

to  material  in  transit 391 

stock  at  stores 392 

Machines,  adding  and  listing 405,  406 

cancelling 441 

card-punching 422 

combination  dating  and  numbering 436 

electric,  sorting  and  tabulating 422 

for  applying  U.  S.  stamps 446 

multiplication  and  division 

work 407, 408,  409,  410,  411,  412 

motor  driven,  for  addressing 433 

non-listing  adding 413,  414,  415 

computing 400,  401,  402,  403,  404 

numbering 435 

phonographs,  dictating,  transcribing 423 

punching   credits 330 

results  obtained 325,326 

roads  used  by 311 

use  of  in  disbursement  work,  303,  304,  305,  306, 
307,  308,  309,i  310, 311, 312,  31£,  314,  315,,  316, 
317,  318,  319,  320,  321,  322,  323,  324,  325,  326, 

327,  328,  329,  330 

used  in  preparing  statistics 324 

work  applied  to 312,  313, 314,  315,  316,  317,  318,  319 

Mail  chute 445 

elevator,  electric 444 

opener 434 

Manufacture  of  material 389 

Manufacturing  material  in  shops 384 

Material  and  supplies — how  handled 379 

inventory  of 398 

balance  on  hand 394 

classification    of 377,395 

in  course  of  manufacture 389 


DISBURSEMENT  INDEX  167 

PARAGRAPH 

Material  in  transit,  loss  and  damage  to 391 

inspection  of 383 

issued,  accounting  for 386 

and    charged    to    operating    expense    ac- 
counts    387 

manufactured  in  shops 384 

on  hand 394 

obsolete    393 

received,  accounting  for 380 

reclaimed,  definition   of 300 

requisitions    for 388 

sales    of 390 

second-hand 385 

reclamation   of 299,  300,  301,  302 

Mechanical  devices  in  disbursement  accounting 399 

Method  of  accounting  by  one  road 359 

keeping    record 356 

punching    cards, 306,  307,  308 

Mimeograph  duplicator 426 

Monthly  account  current 397 

report,  copy  furnished  to - 368 

preparation   of 366 

Multigraph 431 

Multiplication  and  division  machines 407,  408,  409,  410, 411,  412 

Non-listing  adding  machine 413,414,415 

computing    machines 400,  401,  402,  403, 404 

Numbering  machines 435 

Numbers,  use  of 463,464,465,466,467 

Obsolete  material 393 

Operation  of  non-listing  adding  machine 413,414,415 

Operators,  experience,  kind 412 

securing  and  training 403,404 

Organization  of  road  using  plan 360,  361 

Paper   fasteners 448 

punch 452 

to  be  used  for  forms 369 

Pay  roll  cases 459 

preparation   of 469,470 

semi-monthly    470 

Payment  ticket 474 

Pencil,   sharpeners 447 

Per  Diem  cost L 343 

Phonographs,  dictating,  transcribing  and  cylinder  shaving 

machines 423 

Photography    432 

Plan  for  distributing  differences 376,377,378 

handling   accounting 337,  338,  339,  340,  341,  342,  343 

used  by  one  road 359 

Preparation  of  bills  and  vouchers 468 

detailed  estimate 364 

forms    369 

pay   rolls 469,470 

Prices,  store   department ^_ 

Pricing  repair  cards 1 339 

Projects,    assigned 373,374 

assignment  of 362 


168  DISBURSEMENT  INDEX 

PARAGRAPH 

Protectors,    check 440 

Punch,  paper 452 

Purchase  bills  payable 380 

of    equipment 309,310 

R.  A.  O.  A.  Standard  Form  No.  205 355,356 

Radial    distributors 438 

Rail  and  ties  in  transit 475 

Reclaimed  materials,  definition  of 300 

Reclamation  of  second-hand  material 299,  300,  301,  302 

Reconcilement  of  outstanding  bills  and  vouchers 323 

Record,  method  of  maintaining 356 

of  cars  on  repair  track 338 

expenditures,    permanent 355 

Recording  detailed  records  of  labor,  etc 345 

Records,  care  of 479 

elimination  of  or  change  in  caused  by  installation 

of   machines 320,  321,  322 

importance  of 375 

necessity  for  complete  and  accurate 375 

preserved  by  this  plan 372 

Register  and  index 485,  486 

recurring  bills 487,  488,  489 

Repair  bills  and  vouchers 334,335,336 

cards,    pricing 339 

where  written 337 

Report,  completion,  preparation  of 371 

field 370 

of  Disbursements,  R.  A.  O.  A. 

Form,  use  of 348,349,350,351,352,353,354 

separate,  monthly 366 

Reporting  material  issued 387 

Requirements  of  R.  A.  0.  A.  Standard  Forms 347 

Requisitions   388 

Requests  for  authorities 364 

Responsibility  for  correct  accounting 334,  335 

Results,  installation  of  machines 325,  326 

Roads  using  machines 311 

Rubber   stamps 449 

Sales  of  material 390 

Saving,  labor,  by  use  of  Forms 358 

Second-hand  material,  reclamation  of 299,300,301,302 

serviceable    material 385 

Semi-monthly  pay  rolls 470 

Serviceable  Material,  second-hand 385 

Sharpeners,  pencil 447 

Signagraph    439 

Size  of  cards 308 

Stamps,  applied  by  machines 446 

rubber   449 

Standard  form  of  bill  blank 484 

Statements,  consolidated,  preparation  of 370 

Station   expense   roll 471 

Statistics    324 

Stencils,  cutting 428 

dermatype    427 

Stock  at  stores,  loss  and  damage  to 392 


DISBURSEMENT  INDEX  169 

PARAGRAPH 

Store  department  prices 396 

Supervision  of  Accounting  Department 340 

over  contract  work 373 

Supplies  and  material — how  handled 379 

Tables,  calculating 462 

wage 461 

Telephone,  inter-communicating  system 455,456,457 

Ticket,  quick  payment 474 

Time  clock  recorders 450 

Training    operators 403,404 

Transcribing,  central  bureau 424,425 

Transfer  of  material  to  other  stores 386 

Transfers  from  other  points 382 

Transportation    charge 381 

Trucks 451 

Tubes,  air,  for  transmitting  telegrams 442 

Typewriter  and  computing  machine,  combined 418 

cyclometer    420 

flat   writing 419 

Typewriters 416 

with  adding  machine  attachment 417 

Use  of  mechanical  devices 399 

non-listing  adding  machine 415 

R.  A.  O.  A.  Form  204 348,  349,  350, 351,  352,  353,  354 

Valuation  Order  No.  3,  forms  prescribed 34^ 

Voucher,  form  of 490 

Wage  tables 461 

Writing  car  repair  cards 337 


R.A.O.  A.  1920  SYNOPSIS 


DISBURSEMENT 


299.  Reclamation  of  Second-hand  Material.    The  terms 
"Second-hand  Material"   and   "Reclaimed  Material"  are 
frequently  used  in  a  somewhat  confusing  manner,  and  in 
order  that  there  may  be  no  misunderstanding  as  to  the 
use  of  the  terms,  "Second-hand  Material"  may  be  defined 
as  such  material  as  has  been  released  from  use  in  such 
condition  as  that  it  may  be  applied  again  without  repair 
or  other  process  of  manufacture. 

300.  "Reclaimed  Material"  is  material  picked  up  or 
acquired  during  the  usual  process  of  repairs  and  renewals, 
or  as  the  result  of  obsolescence,  which  by  a  process  of 
manufacture  has  been  made  usable  in  some  form. 

301.  Accounts    should   be   kept   to   which    should   be 
charged,  at  its  scrap  value,  all  material  when  placed  in 
process  of  reclamation.     To  these  accounts  should  also 
be  charged  the  cost  of  all  labor  and  material  used  in  the 
process  of  reclamation,  together  with  a  proportion  of 
shop  and  store  expenses. 

302.  Reclaimed  material  should  be  charged  to  stock 
accounts  at  its  cost  as  determined  by  the  method  out- 
lined in  the  preceding  paragraph. 

170 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         171 
USE   OF   ELECTRIC   SORTING   AND  TABULATING 
MACHINES  AS  APPLIED  TO  DISBURSEMENT 
WORK. 

303.  Realizing  the  advantages  to  be  derived  from  use 
of  mechanical  devices  in  disbursement  work,  the  Railway 
Accounting  Officers  Association  has  endeavored  to  ascer- 
tain to  what  extent  electric  sorting  and  tabulating  ma- 
chines are  used  in  connection  with  work  in  Disbusement 
Offices. 

304.  The  investigation  included  all  roads  using  or  Hav- 
ing used  electric  sorting  and  tabulating  machines  in  dis- 
bursement work,  so  far  as  it  was  reasonably  possible  to 
ascertain  those  roads,  but  this  is  not  necessarily  con- 
clusive that  the  entire  field  has  been  covered. 

305.  The  experience  of  these  roads,  however,  may  be 
an  indication  of  the  class  of  work  on  which  the  machines 
can  be  used  but  it  is  not  the  intention  of  this  report  to 
express  an  opinion  as  to  the  merits  or  the  disadvantages 
of  the  machines  as  applied   to    disbursement  work,  the 
report  being  a  summary  of  the  replies  received  and  is 
intended  purely  as  a  matter  of  information.    The  mileage 
of  roads  using  the  machines  ranges  from  1053  to  9581. 

306.  Cards  and  Method  of  Punching.    In  order  to  oper- 
ate under  the  system,  it  is  necessary  to  devise  a  more  or 
less  elaborate  system  of  number  symbols  depending  upon 
the  extent  to  which  the  machines  are  used;  that  is,  ac- 
counts are  designated  by  one  set  of  numbers,  states  by 
another,  operating  divisions  by  a  third,  accounting  divi- 
sions by  still  another  set,  etc.,  each  class  of  information 
having  a  particular  set  of  numbers  assigned  to  it. 

307.  The  information  is  punched  on  the  cards  by  means 
of  hand  key  punch  or  gang  punch  machines,  the  gang 
punch  being  used  when  the  same  information,  such  as 
dates,  operating  or  accounting  divisions,  etc.,  are  shown 
on  a  large  number  of  cards  and  the  cards  may  be  punched 
with  this  information  in  advance.     The  detailed  infor- 
mation such  as  account  numbers,  charges  to  accounts,  etc., 


172         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

being  punched  on  each  separate  card  by  means  of  the 
hand  punch  operated  in  the  same  manner  as  a  non-listing 
computing  machine. 

308.  The  cards  are  of  uniform  size  and  thickness  being 
specially  printed  for  use  in  connection  with  the  machine 
system.     Color  schemes  of  cards  are  used  to  indicate 
sources  from  which  the  charges  or  other  data  are  ob- 
tained, such  as,  one  color  for  vouchers,  a  second  for  bills, 
a  third  for  payrolls,  etc.,  in  order  to  be  able  to  distin- 
guish at  a  glance  the  class  of  expense  or  information 
contained  on  the  card. 

309.  Equipment.     The  regular  equipment  consists  of 
hand  key  punch  machines  which  are  purchased  outright; 
electrically  operated  sorting  machines  by  means  of  which 
the  cards  are  sorted  to  obtain  the  required  information 
and  electrically  operated  tabulating  machines  through 
which  the  cards  are  run  to  obtain  totals. 

310.  The  sorting  and  tabulating  machines  are  rented 
from  the  manufacturers  at  a  specified  amount  per  month. 
Additional  equipment  consists  of  gang  punch  machines 
by  means  of  which  a  number  of  cards  all  having  the 
same  information  may  be  punched  at  one  time  and  proof 
punching  machines,  hand  operated  in  the  same  manner 
as  the  key  punch  machines,  by  means  of  which  errors 
punched  in  the  original  card  may  be  detected  before 
running  through  the  tabulating  machines. 

311.  Roads  Using  Machines,  Period  of  Operation  and 
Equipment  Employed.     The  investigation  covered  nine 
roads  having  had  the  machines  in  operation  for  periods 
ranging  from  one  to  nine  years,  the  maximum  full  equip- 
ment employed  being  four  sorters  and  eight  tabulators; 
the  minimum  being  one  sorter  and  one  tabulator,  although 
one  road  which  confines  the  operations  to  bills,  vouchers 
and  material  accounts,  is  doing  the  work  on  the  equip- 
ment of  another  office  and  using  the  machines  only  part 
of  the  time.     One  other  road,  which  confines  the  work 
purely  to  a  record  of  equipment,  is  doing  the  work  on  the 
equipment  of  one  of  the  other  accounting  offices. 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         173 

312.  Work  Applied  To.     Five  roads  report  using  the 
machines  for  the  distribution  of  all  debits  and  credits 
to  operating  and  other  accounts,  from  which  the  monthly 
analysis  of  operations  is  compiled,  also  compiling  oper- 
ating results  by  divisions. 

313.  One  road  distributes  voucher,  bill  and  material 
charges  and  credits  only,  to  operating  and  other  accounts. 

314.  One  road  has  equipped  its  largest  shop  with  ma- 
chines for  assembling  time  of  employes  for  payroll  pur- 
poses and  for  the  compilation  of  shop  cost  data. , 

315.  One  road  compiles  casualty  statistics  only,  that  is, 
loss  and  damage  to  freight,  baggage  and  personal  injury 
statistics  by  Commodities,  causes,  districts,  etc.,  by  means 
of  the  machines  but  has  not  extended  their  use  to  other 
branches  of  disbursement  accounting,  although  the  ques- 
tion of  preparing  statement  of  employes  and  their  com- 
pensation by  means  of  the  machines  is  now  under  con- 
sideration. 

316.  One  road   reports   using  the   machines   only   to 
obtain  record  of  equipment  for  purposes  of  typing  loose 
leaf  unit  record  of  locomotives  and  cars,  the  cards  being 
used  as  a  working  medium  for  depreciation  reports,  an- 
nual and  valuation  reports,  etc. 

317.  The  replies  received  indicate  that  the  roads  using 
the   machines   extensively   in   disbursement   work   have 
divisional  accounting  in  effect,  the  cards  being  punched 
from  division  reports,  although  in  the  material  account- 
ing one  road  uses  a  combination  requisition  and  punch 
card,  the  material  being  ordered  on  information  posted 
to  the  card  and  the  card  punched  when  received  in  the 
Accounting  Office  from  such  information. 

318.  Five   roads   report   distributing  payroll   charges 
and  credits  to  accounts  by  means  of  the  machines,  one 
road  distributing  Locomotive  Department  payrolls  only. 

319.  In  addition  to  distributing  charges,  a  number  of 
roads  have  applied  the  machines  to  the  compilation  of 
the  report  of  employes  and  their  compensation,  which  is 
rendered  to  the  Interstate  Commerce  Commission. 


174         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

320.  Elimination  of  or  Change  in  Records  Caused  by 
Installation  of  the  Machines.     With  the  installation  of 
the  machines  on  such  roads  as  used  the  machines  exten- 
sively in  distributing  charges  and  credits,  the  former 
hand  posted  records  by  accounts  were  dispensed  with 
and  simple  records  of  vouchers  and  bills  showing  only 
voucher  number,  brief  description  and  total  of  the  pay- 
ment substituted. 

321.  Cards  after  having  been  punched  are  balanced 
against  these  records  to  insure  correctness  of  punched 
amounts.  Some  roads,  however,  go  to  the  extent  of  posting 
and  footing  account  numbers,  division  numbers,  etc.,  in 
the  registers  and  totaling  these  same  numbers  on  the 
cards  by  means  of  the  machines  as  a  verification  of  the 
correctness  of  the  entire  punching  of  the  card. 

322.  It  is  claimed  that  it  has  not  been  necessary  to 
install  additional  records  except  assembling  sheets  be- 
cause of  the  elimination  of  the  former  hand  posted  distri- 
bution sheets  and  that  the  elimination  of  these  former 
detailed   records   has   not  resulted   in   any   difficulty  in 
obtaining  additional  information  when  required    at    a 
future  date. 

323.  Reconcilement  of  Outstanding  Bills  and  Vouchers. 
No  reconcilements  of  outstanding  amounts  are  arrived 
at  by  means  of  the  machines,  the  simplified  voucher  and 
bill  registers  being  used  for  this  purpose. 

324.  Statistics.     Extensive  casualty  statistics  are  pre- 
pared by  one  road  covering  loss  and  damage  to  freight 
and  baggage  and  personal  injury  accounts  and  the  pre- 
paration of  individual  locomotive  repair  costs  by  another. 
Aside  from  these  two  roads,  so  far  as  the  information 
furnished  indicates,  no  statistics  are  compiled  by  means 
of  the  machines  except  those  relating  to  the  distribution 
of    operating    expenses    by    accounts    divided    between 
freight,  passenger  and  undivided  for  the  I.  C.  C.  report 
and  further  subdivided  by  states.     In  addition  to  this, 
wage  statistics  for  the  I.  C.  C.  are  arrived  at  through 
the  medium  of  the  machines.    In  distributing  to  operating 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         175 

accounts  by  states  and  operating  divisions  it  is  claimed 
that  it  is  necessary  to  punch  but  one  card,  although  one 
road  reports  the  necessity  of  punching  a  separate  card 
for  each  account  when  handling  material  distributions. 

325.  Saving  Resulting  from  Installation  of  Machines 
and  Results  Obtained  as  Compared  with  Former  Methods. 
All  roads  report  a  saving  through  installation  of  ma- 
chines.    Some  claim  a  material  saving  and  others  no 
material  saving  but  better  results  being  obtained.    It  is 
claimed  that  in  one  instance  the  machines  were  installed 
to  meet  special  requirements  which  could  not  otherwise 
have  been  obtained  except  at  prohibitive  cost.    It  is  also 
claimed  that  results  have  been  satisfactory,  the  machines 
assisting  materially  in  obtaining  figures  at  an  earlier  date 
than  they  otherwise  could  have  been  obtained  and  that 
additional  information  can  be  obtained  at  a  minimum 
cost. 

326.  One  road,  however,  reports  having  installed  the 
machines  in  the  disbusement  office  and  in  one  of  the  large 
shops  but  after  a  short  period  dispensed  with  the  ma- 
chines in  the  disbursement  office  claiming  the  volume  of 
work  was  not  great  enough  to  justify  their  continuance. 
They  were,  however,  continued  in  the  shop  for  payroll 
and  shop  statistical  purposes. 

327.  Merits  of  Machines  as   Compared  with   Former 
Practice.      Principal     Advantages     and     Disadvantages. 
Where  the  machines  have  been  continued  it  is  claimed 
that  the  principal  advantages  are  the  saving  of  time  and 
expense  in  the  accumulation  of  original  data  and  the  com- 
pilation of  additional  data  when  called  for  at  a  later  date 
and  the  elimination  of  errors.    It  is  claimed  that  no  diffi- 
culty has  been  encountered  in  obtaining  additional  data 
after  a  lapse  of  time. 

328.  The  principal  disadvantage  seems  to  be  in  that 
the  large  volume  of  cards  requires  considerable  filing 
space  also  the  possibility  of  misfiling  cards  and  careless 
handling  results  in  frayed  edges  making  it  necessary  in 
some  instances  to  repunch  cards.    Some  roads  have  over- 


176        R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

come  this  by  placing  a  special  file  clerk  in  charge  of  the 
cards.  This  disarrangement  of  the  cards,  misfiling,  etc., 
has  apparently  resulted  in  some  confusion  at  times. 

329.  One  road  using  the  cards  for  equipment  purposes 
finds  it  necessary  to  insert  certain  information  on  the 
card  with  pen  and  ink  or  typewriter  because  of  the  var- 
ious purposes  for  which  it  is  used.     It  is  claimed  by  one 
road  that  where  only  one  class  of  information  is  required, 
machines  will  accomplish  no  saving  but  will  prove  a  dis- 
advantage. 

330.  Credits.     On  some  roads  the  practice  has  been  to 
punch  one  card  for  debits  and  another  card  for  credits, 
totaling  each  and  deducting  one  from  the  other.     This 
has  been  overcome  by  at  least  one  road  by  the  use  of  com- 
plements in  the  handling  of  credits,  that  is,  punching  the 
9's  up  to  the  first  figure  in  the  amount  of  the  credit  and 
subtracting  the  balance  except  the  first  unit  from  9  and 
punching  those  figures,  subtracting  the  first  unit  from 
10  and  punching  it.     By  so  handling  the  credits  auto- 
matically deduct  themselves. 

ANALYZING  CHARGES  FOR  OPERATING 
EXPENSES,  SUSPENSE  ACCOUNTS,  ETC. 

331.  The    Railway    Accounting    Officers    Association 
recommends,  as  a  means  of  providing  a  check  of  the 
charges  to  the  primary  accounts  under  the  account  Oper- 
ating Expenses,  or  to  Suspense  Accounts,  the  use  of  a 
blotter  especially  designed  to  afford  a  comparison  of  the 
total  monthly  charges  to  such  accounts,  the  current  ac- 
counting period  with  preceding  ones.     The  blotter  sug- 
gested takes  the  form  of  columnar  sheets  of  twelve  to 
fourteen  columns,  the  columnar  headings  being  the  pri- 
mary operating  or  other  accounts,  number  and  title,  and 
the  left  hand  marginal  reference  the  twelve  months  of  the 
fiscal  year,  provision  being  made  for  semi-annual  sub- 
totals.    Such  a  blotter  to  be  used  in  conjunction  with  a 
ledger  sheet  for  each  of  the  primary  operating  or  other 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         177 

accounts,  to  which  shall  be  posted,  for  condensing  and 
analytical  purposes,  the  charges  from  payrolls  and  the 
items  appearing  on  bills,  vouchers,  etc.,  with  suitable 
description  and  document  number  reference  from  which 
totals  may  be  posted  to  the  proposed  blotter. 

332.  The  blotter  suggested  may  be  extended,  if  de- 
sired, to  provide  separate  sets  of  sheets  for  each  of  the 
several  sources  of  charges,  namely,  payrolls,  vouchers, 
bills,  etc.,  likewise  to  provide  for  a  sub-division  of  the 
sources  of  charge  according  to  accounting  districts.     The 
ledger  sheets,  if  the  blotter  is  so  extended,  should  carry 
column  headings  corresponding  to  accounting  districts, 
also  suitable  space  for  grouping  the  postings  according  to 
sources  of  charges,  and  inserting  sub-totals  by  sources 
of  charges  for  convenience  in  posting  to  blotter. 

333.  Blotters   for   the   comparison   of  final   monthly 
charges  to  the  primary  operating  expense  accounts  to 
detect  errors  in  distribution,  it  was  found,  were  in  use 
with  several  railroads.  The  idea  may  be  extended,  as  sug- 
gested, to  effect  like  comparisons  of  the  total  charges  to 
each  account  from  each  of  the  several  sources  separately 
for  each  accounting  district.    The  application  of  the  prin- 
ciple must  necessarily  conform  with  the  unit  governing 
in  the  reporting  of  charges  which  vary  with  the  different 
railroads. 

CAR  REPAIR  BILLS  AND  VOUCHERS. 

334.  This    subject   naturally   divides    itself   into    two 
sections : 

(a)  The  extent  to  which  the  Accounting  Department 
should  be  responsible  for  correct  accounting  in  connection 
with  car  repair  bills  and  vouchers,  and 

(b)  Whether  it  is  the  best  practice  to  do  as  much  of 
the  accounting  work  as  may  be  possible  in  the  Audit  Office 
or  have  it  done  by  the  Mechanical  Department,  the  Audit 
Office  merely  to  verify  the  calculations. 

335.  Taking  up  the  first  (a)  proposition: 


178         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

The  Accounting  Department  should  supervise  and  be 
responsible  for  correct  accounting  in  all  departments; 
therefore,  should  assume  responsibility  for  correct  prepa- 
ration of  car  repair  bills  and  for  the  proper  checking  and 
vouchering  of  such  bills  received  from  foreign  lines. 
336.  With  respect  to  the  second  (b)  proposition: 
Based  on  the  experience  of  roads  which  have  adopted 
the  plan  of  handling  this  work  in  the  Accounting  Depart- 
ment, and  as  a  result  of  consideration  of  the  subject,  it 
is  considered  the  best  practice  and  the  best  results  are 
obtained  by  handling  this  work  in  the  Accounting  Depart- 
ment. The  following  reasons  suggest  why  the  work  can 
be  more  efficiently  handled  in  the  Accounting  Department 
than  in  the  Mechanical  Department: 

(a)  The  Car  Department  is  organized,  equipped  and 
trained  to  give  its  first  attention  to  the  making  of  the 
repairs  in  order  to  get  the  cars  back  into  service,  and 
necessarily  is  not  likely  to  attach  the  same  importance 
to  recording  and  accounting  for  the  repairs  made  as  does 
the  Accounting  Department. 

(b)  The  Accounting  Department  is  composed  of  men 
who  are  trained  to  do  all  classes  of  accounting  work. 
The  accountant  is  not  wedded  to  any  particular  branch 
of  the  service,  but  is  taught  to  look  out  for  the  interests 
of  all.    He  appreciates  the  relative  value  of  small  things 
and  understands  the  necessity  of  looking  out  for  them  in 
an  effort  to  stop  all  leakage  in  the  matter  of  accounting 
for  revenues  and  expenses.    So  far  as  matters  of  accounts 
and  accounting  are  concerned,  his  training  along  analy- 
tical lines  enables  him  to  make  investigations  more  thor- 
ough and  complete  than  would  be  possible  by  a  man  not 
so  trained.     By  concentrating  all  accounting  work  in 
connection  with  the  preparation  of  car  repair  bills  and 
vouchers  in  the  Accounting  Department,  the  carrier  is 
assured  of  a  uniform  interpretation  of  the  M.  C.  B.  rules 
as  they  may  apply  to  repair  cards  turned  in  from  all 
repair  points,  by  men  who  are  qualified  to  interpret  these 
rules  correctly,  the  prompt  preparation  of  bills  and  vouch- 


R.  A.  0.  A.  1920  SYNOPSIS— DISBURSEMENT         179 

ers  according  to  the  most  practical  and  scientific  methods, 
resulting  in  bills  and  vouchers  being  taken  into  proper 
month's  accounts.  To  these  advantages  may  be  added 
the  additional  advantage  of  having  bills  presented  more 
promptly  for  collection ;  less  danger  of  bills  becoming  lost 
in  transit  from  Mechanical  Department  to  Accounting 
Department ;  usually  more  convenient  accessibility  to  the 
Car  Accountant's  records  which  have  to  be  consulted  fre- 
quently, etc.  In  line  with  the  ideas  expressed  in  the  fore- 
going report  the  following  is  submitted: 

PLAN  FOR  HANDONG  ACCOUNTING  IN  CONNEC- 
TION WITH  CAR  REPAIR  BILLS  AND  VOUCHERS 
THROUGH  THE  ACCOUNTING  DEPARTMENT. 

337.  Car  repair  cards  should  be  written  at  point  where 
work  is  done  from  piece  work  form  or  other  original 
record  of  repairs  made.  Each  repair  point  should  num- 
ber its  cards  consecutively  beginning  with  No.  1  on  the 
first  card  written  the  1st  of  each  month.  The  repair  cards 
should  be  prepared  in  duplicate,  the  original  or  billing 
repair  cards  to  be  forwarded  to  the  Accounting  Depart- 
ment once  each  week,  where  they  should  be  sorted  in 
alphabetical,  road,  and  monthly  order  preparatory  to 
writing  up  collection  bills.  When  forwarded  to  the  Ac- 
counting Department  the  repair  cards  should  be  accom- 
panied by  a  letter  or  statement  of  transmittal  showing 
the  lowest  or  opening  number,  the  highest  or  closing 
number,  and  the  total  number  of  cards  sent  in.  If  for 
any  reason  one  or  more  cards  in  the  series  are  held  by 
the  transmitting  office,  the  letter  of  transmittal  should 
indicate  the  numbers  of  them  and  when  such  cards  are 
later  sent  to  the  Accounting  Department  they  should  be 
entered  on  the  transmittal  letter  or  statement  for  that 
week.  The  carbon  copy  or  record  repair  card  should  be 
attached  to  the  piece  work  form  or  repair  record  and  filed 
in  numerical  order  (using  last  two  numbers  of  car  re- 
paired). If  preferred  separate  files  may  be  maintained 
for  duplicate  repair  cards  and  piece  work  forms. 


180         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

338.  At  each  point  where  a  repair  track  is  located 
there  should  be  maintained,  in  the  car  foreman's  office, 
a  "Record  of  Foreign  Cars  Placed  on  Repair  Track,"  in 
which  will  be  entered  the  date,  number  and  initial  of 
each  foreign  car  placed  on,  and  taken  off  repair  track. 
If  a  foreign  car  is  placed  on  a  repair  track  for  purposes 
other  than  repairs,  the  record  must  so  show.     This  record 
should  be  open  at  all  times  to  inspection  by  Traveling 
M.  C.  B.  Clerks,  Inspectors,  or  other  officials  who  may 
be  assigned  to  this  duty  by  the  Accounting  or  Mechanical 
Deqartments.     These  inspectors  or  other  officials  should 
compare  this  record  with  yard  foreman's  record  of  cars 
moved  on  and  off  repair  track  and  should  investigate  any 
material  differences  between  the  two  sets  of  records. 

339.  The  Accounting  Department  should  price  all  re- 
pair cards  in  accordance  with  M.  C.  B.  rules;  write  up 
collection  bills;  handle  correspondence  exceptions  taken 
to  bills  by  car  owners;  issue  counter-billing  authorities, 
etc., — in  short  should  do  all  clerical  work  in  connection 
with  the  preparation  of  car  repair  bills  with  the  exception 
of  writing  up  the  repair  cards,  which  should  be  done  at 
the  point  where  the  repairs  are  made. 

340.  With  respect  to  whether  or  not  the  card  writers 
at  the  various  repair  points  should  be  placed  under  the 
jurisdiction  of  the  Accounting  Department,  the  following 
rule  should  govern: 

Where  the  Accounting  Department  has  a  representative 
at  division  points,  in  the  person  of  a  Division  Accountant 
or  similar  official,  the  card  writers  should  be  under  the 
supervision  of  that  Official.  Where  the  Accounting  De- 
partment has  no  representative  at  division  headquarters, 
the  card  writers  should  report  to,  and  be  under  the  juris- 
diction of  the  proper  official  of  the  Mechanical  Depart- 
ment, subject,  however,  to  such  supervision  and  instruc- 
tion in  the  matter  of  preparing  car  repair  cards  as  the 
Accounting  Department  may  see  fit  to  give. 

341.  Foreign  line  bills  when  first  received  by  the  Ac- 
counting Department  should  be  referred  to  the  Car  Ac- 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         181 

countant's  office  to  establish  that  the  cars  in  connection 
with  which  repairs  are  billed  belong  to  the  company 
billed  and  were  on  the  rails  of  the  billing  company  at  the 
time  the  repairs  billed  were  made ;  should  make  such  fur- 
ther check  necessary  to  establish  the  correctness  of  the 
amounts  billed ;  handle  exceptions ;  prepare  vouchers  cov- 
ering, etc. 

342.  As  comparative  cost  data,  the  Accounting  Depart- 
ment should  compile  monthly  the  cost  per  car  day  (1)  for 
repairs  to  foreign  cars,  and  (2)  repairs  to  home  cars  on 
foreign  lines.  In  order  to  know  that  the  accounting  work 
in  connection  with  car  repairs  is  handled  economically, 
the  Accounting  Department  should  also  compile,  from 
time  to  time,  the  cost  of  handling  M.  C.  B.  billing  work 
on  the  basis  of  either  the  cost  per  100  cards,  or  the  cost 
per  $100  of  billing,  in  such  detail  as  eacn  individual  car- 
rier may  elect,  for  example : 

Per  100  Cards     Per  $100.00 
(Cents)  (Cents) 

Sorting 

Pricing 

Typing 

Other 


TOTAL. 


343.  As  the  cost  of  per  diem,  as  well  as  delay  to  freight 
in  transit  is  an  important  factor  in  the  expense  of  car 
repairs,  it  is  desirable  that  the  Accounting  Department 
keep  a  record  of  the  time  that  foreign  cars  repaired  on 
repair  track  are  held  or  delayed  on  account  of  repairs  to 
determine  the  proportion  of  delay  and  per  diem  that 
should  be  charged  against  the  Mechanical  and  the  Trans- 
portation Departments,  respectively,  and  if  such  delays 
are  excessive,  from  time  to  time  bring  the  results  to  the 
attention  of  the  proper  official  of  the  Operating  Depart- 
ment. 


182         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 
FORMS  FOR  ADDITION  AND  BETTERMENT 
ACCOUNTING. 

344.  Valuation    Order   No.   3,    Second    Revised    issue, 
issued  by  the  Interstate  Commerce  Commission,  prescribes 
forms  indicating  the  minimum  information  required  for 
the  Commission's  purposes  for  the  following  records: 

Authority  for  expenditure. 

Registers  of  authorities  for  expenditures. 

Roadway  completion  report. 

Semi-annual  report  of  changes  in  equipment. 

Record  of  property  changes. 

345.  The  establishing  of  the  forms  of  the  above  records 
still  leaves  to  the  option  of  the  individual  carrier  the 
accounting  forms  for  recording  detailed  records  of  labor 
expended  and  material  applied  for  addition  and  better- 
ment purposes,  the  forms  for  recording,  consolidating  and 
reporting  such  detailed  expenditures,  and  the  forms  of 
records  to  be  maintained,  in  the  offices  in  which  the  per- 
manent file  copies  of  such  expenditures  are  kept. 

346.  After   careful    consideration    of   the   accounting 
forms  in  use  by  railroads  generally  for  such  purposes,  the 
Railway  Accounting  Officers  Association  has  adopted  the 
following  forms: 

R.  A.  0.  A.  Standard  Form  No.  204 — Detailed  report 
of  disbursements  under  Authorities  for  Expendi- 
tures, 

R.  A.  O.  A.  Standard  Form  No.  205— Abstracts  of  dis- 
bursements under  authorities  for  Expenditures, 
as  per  samples  herewith  submitted,  leaving  for  future 
consideration,  all  forms  which  may  ultimately  be  decided 
to  be  advantageous  in  securing  uniformity  in  the  com- 
pilation of  particular  or  specific  information,  relative  to 
capital  expenditures  for  extension  and  improvements  to 
railway  property.  Information  has  been  filled  in  on  the 
body  of  both  these  forms  to  indicate  in  a  general  way 
the  information  to  be  secured  by  the  use  of  each  form. 

347.  In  the  study  of  the  requirements  of  the  forms  here 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         183 

submitted  due  consideration  has  been  given  to  the  several 
forms  of  organization  effective  among  railroads,  and  it  is 
the  view  of  the  Railway  Accounting  Officers  Association 
that  with  minor  modifications,  the  forms  submitted  are 
suitable  for  use  on  all  railroads.  The  following  will  indi- 
cate in  a  general  way  the  manner  in  which  similar  forms 
have  been  successfully  used  in  accounting  on  railroads 
having  more  prevailing  types  of  organization: 

348.  R.  A.  O.  A.  Standard  Form  No.  204,  Detailed 
Report  of  Disbursements  Under  Authorities  for  Expend- 
itures.   This  form  is  suitable  for  monthly  reports  from 
division,  store,  shop  or  other  offices  which  maintain  either 
material,  labor  or  open  accounts.     In  the  use  of  these 
forms  it  is  suggested  that  the  charges  for  one  authority 
only  should  appear  upon  each  sheet.    Where  separate  ac- 
counts, such  as  material,  labor  and  open  accounts,  are 
kept,  separate  reports  should  be  rendered  for  each  such 
account.    Under  the  divisional  plan  of  accounting,  in  ac- 
cordance with  generally  established  practices,  it  may  be 
desirable  that  so  far  as  practicable  all  charges  for  dis- 
bursements under  each  authority  should  pass  through 
the  accounts  of  one  division,  store,  or  other  detail  office, 
expenditures  incurred  under  the  jurisdiction    of    other 
offices  to  be  transferred  to  the  offices  having  immediate 
charge  of  the  accounting  for  the  project. 

349.  Some   railroads   have   successfully   tried  a  plan 
under  which  the  actual  transfer  of  the  charges  is  elimi- 
nated, and  the  accounting  completed  more  expeditiously 
by  requiring  each  detail  office  to  include  in  its  monthly 
disbursement  journal  entry,  all  charges  to  A.  F.  E.  pro- 
jects.   The  charges  are  made  on  R.  A.  0.  A.  Standard 
Form  No.  204,  and  copies  of  these  forms  are  forwarded 
promptly  to  the  office  having  immediate  jurisdiction  over 
each  project  for  its  information  and  file. 

350.  For  illustration:    An  Authority  for  Expenditure 
is  assigned  to  Division  "C"  of  the  railroad  and  the  Engi- 
neering Department  incurs  charges  for  the  project.    The 
Engineering  Department  includes  in  its  monthly  disburse- 


184         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

ment  journal  entry  on  R.  A.  0.  A.  Standard  Form  No. 
204,  all  such  disbursements  made  each  month;  it  fur- 
nishes a  copy  of  this  Form  No.  204  at  once  to  Division 
"C"  and  Division  "C"  thus  has  at  all  times,  complete 
record  of  all  expenditures  made. 

351.  Under  a  centralized  plan  of  accounting,  the  de- 
tailed record  of  expenditures,  both  of  labor  and  material, 
can  be  conveniently  recorded  upon  this  form,  the  infor- 
mation thus  recorded  to  be  used  in  support  of  the  monthly 
disbursement  journal  entry. 

352.  In  actual  practice  a  material  saving  in  the  labor 
involved  in  maintaining  detailed  records  of  both  labor  and 
material  disbursed  on  account  of  authorities  for  capital 
expenditures,  has  been  secured  by  the  preparation  of  a 
sufficient  number  of  carbon  copies  of  R.  A.  0.  A.  Standard 
Form  No.  204  to  complete  all  records  and  files  required  by 
the  individual  railroad  in  the  several  offices  in  which  such 
information  is  kept. 

353.  Under  a  divisional  accounting  plan  which  provides 
for  full  detail  of  all  expenditures  for  additions  and  better- 
ments being  filed  in  the  Valuation,  Engineering  and  Ac- 
counting Departments,  a  sufficient  number  of  copies  of 
R.  A.  0.  A.  Standard  Form  No.  204  should  be  prepared 
to  supply  copies  for  the  division  records,  for  the  account- 
ing office  records  and  for  the  engineering  records. 

354.  It  has  been  found  that  railroads   do  not  avail 
themselves  of  the  economies  which  are  practiced  in  many 
other  lines  of  business,  through  the  preparation  at  one 
writing   of   a  sufficient   number   of   copies    of   essential 
reports  to  complete  the  records  in  all  offices  in  which  the 
information  contained  in  the  reports  is  required  or  is 
filed.     Economies  which  may  be  effected  by  more  general 
use  of  copies  of  original  reports  are   suggested  to  all 
railroads. 

355.  R.  A.  O.  A.  Standard  Form  No.  205,  Abstracts  of 
Disbursements    Under    Authorities    for    Expenditures.- 
This  form  is  designed  for  establishing  a  permanent  record 
of  all  expenditures  under  each  Authority  for  Expenditure. 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         185 

356.  Under  some  organizations  the  information  pro- 
vided for  on  this  record  is  kept  in  the  division  offices.    In 
other  organizations  the  information  is  currently  recorded 
in  the  general  office,  for  the  reason  that  it  is  the  policy 
to  maintain  currently  in  the  general  office,  a  record  of 
the  expenditures  by  primary  accounts  under  each  author- 
ity.    Under  a  strictly  divisional  plan  of  accounting  where 
this  record  is  maintained  in  the  division  offices,  and  also 
under  a  centralized  plan  of  accounting  where  full  detail 
records  are  maintained  in  the  accounting  department,  this 
form  can  readily  be  modified  by  providing  additional  col- 
umns in  which  may  be  recorded  the  information  on  R.  A. 
0.   A.    Standard    Form    No.    204— "Details    of    Items," 
"Class,"  "Units— Kinds  and  Number,"  "Price  or  Rate" 
and  "Gross  amounts."     Generally  it  will  be  found  desir- 
able, however,  to  record  the  details  of  labor  expended  and 
material  applied  on  R.  A.  0.  A.  Standard  Form  No.  204 
and  to  use  R.  A.  0.  A.  Standard  Form  No.  205  for  sum- 
mary records  only.  From  R.  A.  0.  A.  Standard  Form  No. 
205,  if  kept  substantially  in  accordance  with  the  sample, 
there  can  be  drawn  at  any  time,  information  as  to  the  au- 
dited expenditures  by  primary  accounts  under  each  au- 
thority. 

357.  The  information  shown  on  the  sample  form  is 
intended  to  represent  the  manner  in  which  the  form  may 
be  used  under  an   organization  in  which  the  monthly 
charges  from  material,  labor  and  open  accounts,  are  re- 
ported by  the  subsidiary  offices  on  R.  A.  0.  A.  Standard 
Form  No.  204  and  from  which  the  charges  from  audited 
vouchers  and  credits  from  audited  bills  are  recorded  cur- 
rently in  the  Disbursement  office. 

358.  In  General.     It  has  been  found  that  a  material 
saving  in  labor  can  be  effected  where  addition  and  bet- 
terment projects  are  carried  out  under  contracts,  by  fur- 
nishing the  contractors  with  a  supply  of  blanks  similar 
to  R.  A.  0.  A.  Standard  Form  No.  204  and  requiring  that 
they  support  their  bills  with  these  forms  in  duplicate — 
one  form  being  filed  in  support  of  the  vouchers  covering 


186         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

the  work  and  the  other  copy  being  filed  with  the  individual 
A.  F.  E.  records. 

359.  The  following  description  of  a  method  of  account- 
ing which  has  been  thoroughly  tried  out  on  one  of  the 
railroads  may  be  of  interest  to  other  railroads  having 
somewhat   similar  organization  and   to  small   railroads 
which  have  only  general  Engineering  Department.     Un- 
der the  plan  here  described,  there  is  secured  at  a  minimum 
cost,  a  detailed  and  complete  record  of  all  addition  and 
betterment  expenditures;  the  records  are  duplicated  suf- 
ficiently to  provide  complete  information  in  the  files  of 
all  offices  interested. 

360.  The  organization  of  the  railroad  now  using  the 
plan  is  as  follows : 

361.  The  Engineering  Department  has  direct  super- 
vision over  all  Engineering  work.     In  addition    to   the 
general  engineering  office,  which  has  charge  of  maintain- 
ing and  compiling  the  records  provided  under  Valuation 
Order  No.  3  (including  the  preparation  of  A.  F.  E.  forms) , 
and  of  maintaining  standards,  it  has  supervision  over 
District  Engineering  forces  which  make  all  surveys,  pre- 
pare drawings  for  all  addition  and  betterment  projects, 
and  prepare  the  field  inventories  of  material  applied  after 
the  completion  of  such  projects.    These  district  organi- 
zations perform  all  engineering  service  for  all  divisions, 
for  the  reason  that  in  the  division  organization  there  are 
no  engineers. 

362.  With  the  exception  of  large  projects  which  are 
performed  by  contract  under  the  direction  of  the  Chief 
Engineer,  all  addition  and  betterment  projects  are  as- 
signed to  the  division  organization  upon  which  the  pro- 
jects are  located. 

363.  All  material  applied  in  addition  and  betterment 
work  is  accounted  for  by  the  division  organization;  the 
division  organization  also  has  charge  of  the  labor  ex- 
pended by  the  railroad's  own  employes  and  the  accounting 
therefor. 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         187 

364.  Each  request  for  Authorities  for  Expenditure  is 
forwarded  by  the  Operating  Department  to  the  Chief 
Engineer.    The  Chief  Engineer  through  his  organization, 
prepares  the  detailed  estimate  of  material  and  labor  re- 
quired for  the  project.    The  Authority  for  Expenditure, 
drawn  in  the  rough,  upon  which  are  tentatively  shown  the 
accounting  instructions  covering  the  project,  is  forwarded 
to  the  accounting  department  with  all  supporting  papers. 
In    that    department    the    accounting    instructions    are 
checked  and  the  form  and  all  papers  are  then  returned  to 
the  Engineering  Department  with  advice  as  to  any  modifi- 
cations in  the  tentative  accounting  instructions  which 
may  be  necessary. 

365.  As  soon  as  each  A.  F.  E.  is  approved  the  Chief 
Engineer  furnishes  one  copy  to  the    District   Engineer 
interested,  one  copy  to  the  Accounting  Department  and 
the  necessary  number  of  copies  to  the  Division  Superin- 
tendent to  provide  for  the  Superintendent's  office  record 
and  to  furnish  a  copy  to  each  subordinate  official  having 
direct   charge   of   the   work.     In   the   Accounting    and 
Division  offices  a  separate  file  is  at  once  established  for 
each  authority.     As  the  work  progresses  in  these  files 
there  are  included  copies  of  the  monthly  reports  on  R.  A. 
0.  A.  Standard  Form  No.  204  and  upon  the  completion 
of  the  work  copies  of  the  consolidated  reports  are  placed 
in  these  files.    The  individual  files  of  the  division  and  the 
audit  office  are  thus  duplicates,  and  in  case  the  file  in 
either  office  is  misplaced  it  can  readily  be  reproduced. 

366.  At  the  close  of  each  month  each  division  office 
prepares  a  separate  report  on  R.  A.  0.  A.  Standard  Form 
No.  204,  for  each  project  under  construction,  covering  the 
expenditures  for  the  month — separate  forms  are  rendered 
for  the  labor  expended  and  for  the  material  applied.  Five 
copies  of  these  forms  are  made  by  the  use  of  carbon  pro- 
cess; the  original  copy  on  ledger  paper  is  forwarded  to 
the  Auditor  Capital  Expenditures  and  by  him  verified, 
notice  being  issued  by  him  of  all  corrections  found  neces- 
sary.   The  information  on  these  reports  is  posted  on  R.  A. 


188         R.  A.  O.  A    1920  SYNOPSIS— DISBURSEMENT 

O.  A.  Standard  Form  No.  205  and  they  are  then  placed 
in  the  proper  A.  F.  E.  files. 

367.  One  copy  of  each  R.  A.  0.  A.  Standard  Form  No. 
204  covering  labor  expended,  is  included  in  the  monthly 
distributions  or  journal  entries  which  are  furnished  the 
Auditor  Disbursements.     Correspondingly  copies  of  the 
forms  covering  material  applied  are  included  in  the  mate- 
rial distribution.     There  are  thus  two  copies  of  the  Form 
in  the  files  of  the  Accounting  Department. 

368.  One  copy  of  each  monthly  report  is  furnished  to 
the  District  Engineer  for  his  information,  and  he  is  thus 
able  to  follow  currently  the  progress  of  the  work  and  call 
attention  to  any  omissions  which  he  may  detect.     Two 
copies  of  each  of  these  reports  are  retained  by  the  division 
office,  one  of  each  copy  covering  the  labor  distribution 
being  included  in  the  office  record  of  labor  distributions, 
and  one  of  each  copy  of  the  report  of  material  applied 
being  filed  in  the  office  record  of  the  material  distribu- 
tions.    The  other  copies  of  the  forms  are  included  in  the 
individual  A.  F.  E.  files.     The  division  office  thus  has  a 
duplicate  of  the  individual  A.  F.  E.  files  in  the  Capital 
Expenditures  Office,  and  also  a  duplicate  of  the  Disburse- 
ment office  distribution  record. 

369.  By  having  the  blanks  printed  on  the  proper  weight 
of  paper,  it  has  been  found  that  all  of  these  copies  can 
readily  be  prepared  by  carbon  process,  either  by  the  use 
of  indelible  pencils  or  of  the  typewriter. 

370.  During  tho  progress  of  the  work  on  each  project, 
the  division  offices  prepare  consolidated  statements  on 
which  are  properly  classified  all  charges  to  the  project, 
including  the  charges  which  have  been  made  in  other 
departments  and  for  which  the  division  office  has  been 
furnished  reports  on  R.  A.  0.  A.  Standard  Form  No.  204. 
On   completion   of  each   project  the   District   Engineer 
furnishes  the  division  office  with  a  field  report  on  which 
is  inventoried  all  material  found  to  have  been  actually 
applied  on  the  job.     This  field  report  is  checked  in  the 
division  office  against  its  accounting  records  and  supple- 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         189 

mentary  reports  found  necessary,  are  rendered  to  cover 
any  discrepancies  in  the  original  charges.  The  consoli- 
dated reports  are  then  completed  on  final  form.  Three 
copies  of  these  consolidated  reports  are  prepared,  the 
original  of  which  is  forwarded  to  the  Auditor  Capital  Ex- 
penditures and  by  him  verified  and  checked  against  R.  A. 
O.  A.  Standard  Form  No.  205,  and  then  placed  in  his 
individual  A.  F.  E.  file  covering  the  project.  A  certifi- 
cation of  the  audit  of  the  consolidated  statement  is  fur- 
nished by  him  to  the  Chief  Engineer.  Another  copy  of 
consolidated  statement  is  furnished  to  the  District  Engi- 
neer and  after  being  scrutinized  by  him,  is  forwarded  to 
the  Chief  Engineer.  The  third  copy  is  retained  in  the 
division  office  and  included  in  its  individual  A.  F.  E.  file. 

371.  Upon  receipt  of  the  certification  from  the  account- 
ing department  of  the   consolidated   report,   the   Chief 
Engineer  prepares  from  that  report  the  regular  comple- 
tion report.  Two  copies  of  this  completion  report,  together 
with  the  consolidated  statement  are  forwarded  by  him  to 
the  Auditor  Capital  Expenditures,  who  verifies  the  charges 
as  shown  on  the  completion  report.     One  copy  of  the  com- 
pletion report  is  then  approved  by  the  Chief  Accounting 
officer  and  returned  with  the  consolidated  statement  to 
the  Chief  Engineer,  who  posts  from  the  completion  report 
the  information  required  on  his   "Record  of  Property 
Changes  as  Prescribed  by  the  Interstate  Commerce  Com- 
mission."    The  other  copy  of  the  completion  report  is  re- 
tained in  the  office  of  the  Auditor  Capital  Expenditures, 
being  included  in  his  individual  A.  F.  E.,  record  file. 

372.  Under  this  plan  there  is  preserved  for  use  of  the 
Accounting  Department  a  very  complete  record  of  all 
details  with  respect  to  expenditures  upon  each  A.  F.  E. 
project,  while  the  record  in  the  division  offices  is  equally 
complete. 

373.  Addition  and  betterment  work  done  under  contract 
is  currently  supervised  by  the  Engineering  Department 
and  the  contractors'  bills  as  rendered,  are  checked  and 
vouch ered  by  that  department.     In  case  the  project  is 


190         R    A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

assigned  to  a  division,  the  Chief  Engineer  furnishes  a 
statement  of  contractor's  charges  on  R.  A.  0.  A.  Standard 
Form  No.  204  to  the  Superintendent.  The  contractor's 
voucher,  supported  by  the  bill,  and  two  copies  of  the  detail 
statement  (similar  to  R.  A.  0.  A.  Standard  Form  No. 
204) ,  is  forwarded  by  the  Chief  Engineer  to  the  Account- 
ing Department  for  audit.  One  copy  of  the  detail  state- 
ment is  filed  with  the  voucher,  and  the  other  copy  passes 
to  the  Auditor  Capital  Expenditures,  who  posts  the  infor- 
mation on  R.  A.  0.  A.  Standard  Form  No.  205  and  then 
includes  the  statement  in  the  proper  individual  A.  F.  E. 
file. 

374.  In  case  a  large  project  is  assigned  to  the  Engineer- 
ing Department,  no  information  is  required  by  the  Super- 
intendent on  R.  A.  0.  A.  Standard  Form  No.  204. 

375.  The  Acts  of  Congress  and  orders  of  the  Interstate 
Commerce  Commission  have  indicated  the  importance  of 
accurate  and  complete  records  of  all  Capital  Expenditures 
for  additions  and  betterments,  and  the  trend  of  railway 
affairs  seems  to  indicate  that  such  records  will  be  rela- 
tively more  important  in  the  future  than  they  have  been 
considered  to  be  in  the  past. 

PLAN  FOR  DISTRIBUTING  MATERIAL  INVENTORY 
DIFFERENCES. 

376.  Case  No.  2,  in  Interstate  Commerce  Commission 
Accounting  Bulletin  No.  15,  provides  that  in  adjusting 
material  accounts  to  the  basis  of  inventory,  "Determined 
differences  in  accounting  for  important  classes  of  mate- 
rial are  ordinarily  assignable  to  discrepancies  in  charges 
to  particular  accounts  since  the  last  inventory  and  shall 
be  adjusted  accordingly.     Other  differences  shall  be  ap- 
portioned among  the  primary  expense  accounts  on  the 
basis  of  the  material  charges  to  them  since  the  last  inven- 
tory." 

377.  It  is  assumed  that  all  carriers  now  have,  or  will 
shortly  have,  an  adequate  classification  of  their  material 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         191 

so  that  the  overage  or  shortage  in  their  annual  inven- 
tories can  be  ascertained  by  classes  of  material. 

378.  The  differences  in  certain  classes  covering  mate- 
rial such  as  Rail,  Ties  and  Ballast,  readily  assign  them- 
selves to  specific  primary  accounts  under  the  classification 
of  operating  expenses.  Other  classes  of  material  are  con- 
fined in  their  use  to  a  few  primary  accounts  while  the 
remainder  of  the  classes  of  material  may  be  used  over  a 
larger  number  of  accounts.  No  difficulty  is  found  in  as- 
signing differences  in  the  first  class  mentioned.  The  sec- 
ond class  may  be  distributed  correctly  by  a  compilation 
of  charges  for  such  classes  to  the  accounts  concerned 
since  the  last  previous  inventory  and  the  correct  basis 
of  percentage  arrived  at  by  taking  the  total  charges  of 
such  material  to  those  accounts  as  a  basis  for  percentage. 
The  remaining  differences  should  be  charged  or  credited 
to  the  accounts  to  which  such  material  is  ordinarily 
chargeable  on  the  basis  that  the  charges  for  material  to 
each  of  such  accounts  bear  to  the  total  charges  for  such 
material  during  the  period  since  the  last  inventory. 

ACCOUNTING  FOR  MATERIAL  AND  SUPPLIES  AT 
STOREHOUSES. 

£79.  Material    and    Supplies— How    Handled.      The 

Stores  Department  to  have  complete  supervision  over  all 
unapplied  stocks  of  material  and  supplies. 

(a)  All  unapplied  stocks  should  be  carried  in  the 
General  Ledger  Account,  "Material  on  Hand." 

(b)  No  material  or  supplies  should  be  charged  out  to 
operating  or  other  accounts  until  applied  or  issued  for 
immediate  or  current  application  of  same. 

(c)  The  Store  Accounting  includes  the   accounting 
for  all  unapplied  stocks  of  new,  second-hand  serviceable 
and  scrap  material  for  all  departments  of  the  service,  viz : 

Stocks  at  General  Stores, 
Stocks  at  Division  Stores, 
Stocks  at  Local  Stores, 
Stocks  at  outlying  points, 


192         h.  A.  O.  A    1920  SYNOPSIS— DISBURSEMENT 

Bridge  and  Building  Department  stocks  in  yards, 

along  the  line  and  with  gangs, 
Signal  Department  stocks  in  yards  and  along  the 

line, 

Track  Department  stock  in  yards  and  on  sec- 
tions, 

Stationery  stock, 
Fuel, 
Ice, 

Rails,  ties  and  ballast, 
Scrap. 

380.  Accounting  for  Material  Received — Purchase  Bills 
Payable,  (a)  All  purchase  bills  payable  should  be 
checked  against  the  receiving  records  and  certified  to  as 
to  the  receipt  of  the  goods  in  proper  condition. 

(b)  Make  all  proper  deductions  from  the  invoices  on 
account  of  transportation  charges  paid  by  the  railroad 
company  and  chargeable  to  the  shippers  to  equalize  the 
F.  0.  B.  points  or  terms  of  delivery. 

(c)  Make  all  proper  deductions  on  account  of  cash  dis- 
counts. 

(d)  Make  all  proper  deductions  on  account  of  credit 
memoranda  received  from  dealers  for  the  return  of  empty 
containers,  etc.    If  desirable,  such  credit  memoranda  may 
be  covered  by  regular  bills  collectible  instead  of  deducting 
the  amounts  from  original  purchase  bills  payable. 

(e)  Make  all  necessary  and  proper  deductions  on  ac- 
count of  shortages,  erroneous  shipments,  loss  and  damage, 
non-compliance  with  specifications,  inspection  and  test 
failures,  etc.,  chargeable  to  the  shippers  and  agreed  upon 
by  the  departments  concerned. 

(f )  Make  all  proper  additions  on  account  of  over-ship- 
ments, errors  in  weights,  etc.,  which  may  be  agreed  upon 
between  the  departments  concerned. 

(g)  Verify  all  computations  on  the  bills  and  make  any 
necessary  corrections  on  account  of  errors. 

(h)  Finally  the  items  and  amounts  on  bills  are  to  be 
classified  according  to  the  Railway  Storekeepers'  Associa- 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         193 

tion  classification  of  material  and  taken  into  the  material 
accounts. 

381.  Transportation  Charge.     All  freight  bills,  express 
due  bills,  and  other  documents  representing  transporta- 
tion charges  paid  by  the  railroad  company,  should  be  clas- 
sified and  taken  into  the  material  accounts  and  disposed 
of  as  follows: 

(a)  If  to  be  paid  by  the  shippers,  they  should  be  de- 
ducted from  the  invoices,  or  credit  taken  by  rendering 
bills  collectible  in  accordance  with  terms  of  purchase. 

(b)  If  to  be  borne  by  the  railroad  company,  they  should 
.be  included  in  the  cost  of  the  material  based  on  F.  0.  B. 
points. 

382.  Transfers  from  Other  Points,     (a)    Department 
invoices  from  other  divisions  or  stores  for  material  and 
supplies  transferred  from  one  stock  and  account  to  an- 
other, should  be  taken  into  account  and  classified,  after 
which  they  should  be  passed  to  the  Storekeeper  for  check 
against  the  receiving  records  and  his  certification  as  to 
the  receipt  of  the  goods. 

(b)  Invoices  should  be  verified  as  to  computations. 

(c)  All  overages,  shortages,  errors  in  computations  and 
other  differences  should  be  taken  up  and  adjusted  by  and 
between  those  concerned,  after  the  department  invoices 
have  been  taken  into  account,  and  by  counter  or  additional 
invoices,  if  necessary,  in  the  succeeding  month's  account. 

383.  Inspection  of  Material,     (a)  The  amounts  of  pur- 
chase bills  payable  covering  inspection  charges  for  outside 
inspection  of  material  should  be  taken  into  account  and, 
as  far  as  practicable,  added  to  the  cost  of  the  material 
inspected  by  inclusion  in  the  prices,  otherwise  charged  to 
Store  Department  Expenses. 

(b)  Debit  department  invoices  covering  time  and  ex- 
penses of  company  inspectors  for  inspection  of  lumber, 
timber,  ties,  etc.,  should  be  taken  into  account  and  the 
amounts  added  to  the  cost  of  the  material  inspected  by 
inclusion  in  the  prices. 


194         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

Note:  The  expense  in  connection  with  the  general  run 
of  company  tests  and  inspection  of  small  lots  of  material, 
which  expense  cannot  be  readily  located  and  associated 
with  the  material,  should  be  charged  to  Store  Department 
Expenses. 

384.  Material  Manufactured  in  Shops,    (a)   Debit  de- 
partment invoices  from  shops  transferring  to  the  material 
accounts  the  labor  expended  on  material  in  course  of 
manufacture  on  store  orders,  should  be  taken  into  store 
accounts  under  the  class  "Material  in  Course  of  Manufac- 
ture" and  accounted  for  the  same  as  other  debit  depart- 
ment invoices.     Upon  the  completion  of  the  order  the 
total  cost  of  the  manufactured  article  should  be  in  turn 
transferred  from  class  "Material  in  Course  of  Manufac- 
ture" to  the  appropriate  class. 

385.  Second-Hand  Serviceable  Material.     All  released 
second-hand   serviceable  and   scrap  material  should  be 
transferred  to  the  Store  Department  and  material  ac- 
counts charged  currently  through  the  medium  of  depart- 
ment invoices  on  basis  of  agreed  prices,  resulting  in  corre- 
sponding credits  to  operating  expenses  and  other  accounts. 

386.  Accounting    for    Material    Issued — Transfers    to 
Other  Stores,     (a)  Transfers  of  material  and  supplies  to 
other  stores,  stocks  and  accounts,  will  be  accomplished 
through  the  medium  of  department  invoices  from  one 
store  to  another;  values  to  be  based. on  current  stock 
prices. 

(b)  Such  department  invoices  against  other  stores  will 
be  classified  and  credited  to  the  accounts  of  the  shipping 
store. 

387.  Material  Issued  and  Charged  to  Operating  Ex- 
penses and  Accounts.     Issues  of  material  and  supplies  to 
the  various  branches  of  the  service  chargeable  to  operat- 
ing expenses  and  other  accounts  will  be  reported  to  the 
Auditing  Department  by  the  Accounting  Store  for  credit ; 
such  charges  should  be  based  on  current  stock  prices. 

388.  Requisitions.     All    charges    in    connection    with 
transfers  or  charges  to  operating  expenses  and  other  ac- 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         195 

counts  should  originate  from  the  requisitions  filled  by  the 
stores. 

389.  Material    in    Course    of    Manufacture.     Material 
issued  from  stock  to  the  shops  in  connection  with  store 
orders  for  the  manufacture  of  other  material  or  articles, 
should  remain  in  the  material  accounts  of  the  accounting 
store,  but  transferred  from  the  several  classes  to  the  class 
"Material  in  Course  of  Manufacture." 

390.  Sales  of  Material.    Material  and  supplies  sold  to 
individuals  and  companies  on  the  basis  of  sale  orders  from 
the  Purchasing  Department  should  be  accounted  for  by 
the  rendition  of  department  invoices  to  the  Auditing  De- 
partment or  bills  collectible  based  upon  the  prices  and 
terms  of  delivery  quoted  on  the  sale  orders. 

391.  Loss  and  Damage  to  Material  in  Transit.     Loss 
and  damage  to  material  in  transit  between  stores  should 
be  accounted  for  by  the  consignee  store  taking  into  ac- 
count the  Transfer  Department  invoices  and  disposing  of 
the  value  by  obtaining  relief  in  accordance  with  existing 
rules  of  Freight  Claim  and  Auditing  Departments. 

392.  Loss  and  Damage  to  Stock  at  Stores.    Loss  and 
damage  to  stock  at  stores,  unless  covered  by  insurance 
claim,  should  be  accounted  for  by  the  accounting  store 
obtaining  credit  by  charging  the  accounts  which  would 
have  been  charged  had  the  material  been  issued  and  used, 
the  details  to  be  handled  in  accordance  with  Auditing  De- 
partment instructions. 

393.  Obsolete  Material.    When  material  becomes  obso- 
lete, the  account  that  would  have  been  affected  by  the  use 
of  such  material  should  be  charged  with  the  difference 
between  the  stock  values  and  the  amounts  received  from 
its  sale,  the  details  to  be  handled  in  accordance  with  Aud- 
iting Department  instructions. 

394.  Material  on  Hand — Balance  on  Hand,     (a)   The 
balance  on  hand  in  the  accounts  of  an  accounting  store 
should  represent  the  balance  on  hand  first  of  month,  plus 
the  values  of  the  purchases  and  transfers  from  other 
stores,  less  the  issues  and  transfers  to  other  stores. 


196         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

(b)  This  balance  shown  on  the  monthly  account  cur- 
rent should  check  with  the  balance  shown  on  any  "Clas- 
sified  Statement  of  Material   Received,   Issued   and  on 
Hand." 

(c)  The  material  accounts  should  be  held  open  after 
the  end  of  each  month  a  sufficient  length  of  time  (to  be 
prescribed  by  the  Auditing  Department)  to  permit  enter- 
ing in  that  month's  accounts,  all  purchase  bills  payable 
for  material  and  supplies  received,  and  all  requisitions 
covering  material  and  supplies  issued  during  the  same 
month.     This,  in  order  to  reflect  in  the  accounts,  as  near 
as  possible,  the  actual  value  of  stock  on  hand. 

395.  Classification  of  Material,     (a)   All  receipts  and 
issues  should  be  classified  in  accordance  with  Railway 
Storekeepers  Association  classification  of  material  and  the 
results  of  such  classification  issued  in  the  form  of  a 
monthly   statement  showing  amount  on  hand  first  of 
month,  the  receipts,  the  issues  and  the  balance  on  hand 
at  close  of  month,  by  classes. 

(b)  This  statement  will  show  values  only,  except  in 
such  instances  where  the  management  desires  to  have  the 
quantities  shown. 

396.  Store    Department    Prices.     Store    Department 
prices  should  consist  of  cost  prices,  plus  any  proper  trans- 
portation charges  and  cost  of  inspection,  less  any  dis- 
counts. 

397.  Monthly  Account  Current.     The  monthly  account 
current   should  be  prepared  by  each   accounting   store 
showing  the  gross  total  debits  and  credits  covering  re- 
ceipts and  issues  from  and  to  the  various  other  stores, 
departments  and  accounts. 

398.  Inventories,     (a)  Inventories  of  all  material  and 
supplies,  including  scrap,  should  be  taken  periodically,  at 
such  times  as  prescribed  by  the  management. 

(b)  Material  and  supplies  transferred  from  other  divi- 
sions or  stores  in  transit  at  the  time  inventory  is  taken, 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         197 

should  be  listed  on  separate  sheets  of  the  inventory,  as  an 
exhibit  to  be  added  to  the  amount  of  material  and  supplies 
on  hand. 

(c)  Material  and  supplies  on  hand  when  inventory  is 
taken  and  included  therein,  or  which  may  have  been  is- 
sued prior  to  taking  of  inventory  and  charged  out,  but  for 
which  purchase  bills  payable  have  not  been  rendered  and 
taken  into  account,  should  be  listed  on  a  separate  sheet 
of  the  inventory  from  the  open  items  on  the  record  of 
material  ordered  and  received,  as  an  exhibit  to  be  de- 
ducted from  the  gross  amount  of  material  on  hand. 

(d)  Transportation  charges  that  may  have  been  in- 
cluded in  the  cost  of  material  and  charged  out  prior  to 
completing  the  inventory,  or  included  in  the  cost  prices  on 
the  inventory,  but  not  taken  into  account  prior  to  closing 
the  inventory,  should  be  listed  on  a  separate  sheet  of  the 
inventory  as  an  exhibit  to  be  deducted  from  the  gross 
amount  of  the  inventory. 

(e)  The  exhibits  to  be  prepared  by  classes  of  material 
and  added  and  deducted  from  the  appropriate  classes  on 
the  summary  of  the  inventory. 

(f )  The  net  amount  of  the  inventory,  after  adding  and 
deducting  the  exhibits,  to  be  the  basis  for  adjustment  of 
the  material  and  supply  accounts.     The  adjustments  to  be 
handled  in  accordance  with   the  Auditing  Department 
instructions. 

USE  OF  MECHANICAL  DEVICES  IN  DISBURSEMENT 
ACCOUNTING. 

399.  The  subjoined  information — regarding  the  use  of 
mechanical  devices  in  disbursement  accounting  work — is 
the  result  of  data  obtained  from  fifty- three  roads. 
Names  of  devices  have  been  omitted,  except  in  cases 
where  a  clear  description  could  not  be  given  without  indi- 
cating the  name  of  the  device. 


198         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

400.  Non-listing   Computing   Machines.     Operated  by 
hand  pressure  on  keys,  the  figures  being  recorded  on  dials 
when  keys  are  depressed.     Machines  used  for  multiplica- 
tion, addition,  subtraction  and  division.     Best  results  are 
obtained  by  assigning  permanent  female  operators  and 
training  them  to  operate  by  touch  system. 

Making  and  verifying  extensions  and  footings  on 
vouchers,  bills,  payrolls  and  statements. 

Prorating  common  operating  expenses  between  operat- 
ing divisions,  accounting  districts,  States  and  classes  of 
service. 

Compiling  gross  ton  miles  in  division  accounting  offices 
from  wheel  reports. 

Arriving  at  totals  of  paychecks  and  drafts. 

Totaling  requisitions  and  invoices  as  a  check  against 
adding  machine  tapes,  when  list  is  necessary,  to  avoid 
calling  items  back  against  tape. 

Cross  footing  and  balancing  monthly  statistical  sheets 
to  arrive  at  total  for  year,  avoiding  necessity  of  drawing 
items  off  on  a  work  sheet. 

Compiling  "Employees  and  their  Compensation"  state- 
ment by  classes  of  employees  for  Interstate  Commerce 
Commission  annual  report.  Twelve-column  machine  used, 
permitting  drawing  off  hours  and  compensation  at  same 
time. 

401.  Charts  Used  in  Connection  with  Non-listing  Com- 
puting Machines.     Pay  roll  table,  decimal  equivalent  of 
days  for  24  to  31  day  month. 

Rate  per  minute  for  each  hourly  rate. 

Reciprocal  table  where  constant  divisor  is  used. 

Discount  table,  showing  net  of  $1.00  after  discounts 
are  taken  off. 

Table  of  values  of  freight  cars  and  yearly  and  monthly 
depreciated  value  of  $1.00  at  5  and  6  per  cent.  Used  in 
ascertaining  value  to  bill  for  on  cars  destroyed  on  foreign 
lines. 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         199 

402.  Central  Bureau  Non-listing  Machines.     Non-list- 
ing machine  work  centralized  in  one  department  in  which 
none  but  women  operators  are  employed.     Practically  all 
computing  machine  work  for  entire  Disbursement  office 
done  in  this  central  bureau.     Permits  training  operators 
on  all  classes  of  work  and  reduces  waste  time  to  a  mini- 
mum. 

403.  Training    Operators    for    Non-listing    Computing 
Machines.     Central  computing  machine  bureau  equipped 
with  a  number  of  listing  adding  machines.     Girls,  with 
no  previous  experience,  started  on  listing  machines  and 
after  having  become  proficient  are  rotated  between  the 
listing  and  non-listing  machines ;  that  is,  listing  machine 
operator  will  spend  one  week  at  the  listing  machine  and 
the  next  week  at  the  non-lister. 

404.  Due  to  difficulty  in  securing  operators,  a  student 
course  was  established.     Girls  from  16  to  19  years  of  age 
with  good  fundamental  education  employed  and  allowed 
ten  dollars  a  month  while  learning,  which  is  not  considered 
as  a  salary,  but  merely  as  lunch  money  and  car  fare.     As 
students  develop,  allowance  is  increased  until  they  are 
rated  as  regular  salaried  operators.     Plan  is  beneficial  to 
carrier  as  well  as  to  employee  by  providing  some  compen- 
sation while  learning  instead  of  being  obliged  to  pay  a 
tuition  fee. 

405.  Adding  and  Listing  Machines.     Operated  by  de- 
pressing keys  and  pulling  a  handle  or  pressing  a  bar,  if 
motor  driven.^   Records  the  figures  on  paper  tape  or  sheets 
of  paper  and  is  used  when  necessary  to  have  a  permanent 
record  of  items. 

Listing  open  items  in  proving  balances  in  ledger  ac- 
counts (reconcilements).  Avoids  drawing  off  on  work 
sheets  and  footing  work  sheets.  By  using  wide  machine, 
voucher  bill,  paycheck,  etc.,  numbers  and  amounts  can  be 
drawn  off  at  same  time. 

Compile  car  repair  bills.  Use  specially  designed  ma- 
chine, which  gives  a  greater  output  per  day  than  type- 


200         R.  A.  O.  A    1920  SYNOPSIS— DISBURSEMENT 

writer,  but  has  disadvantage  in  not  being  adaptable  to 
other  than  straight  routine  billing. 

Purchase  invoices  posted  daily  on  voucher  form  in  du- 
plicate, the  duplicate  serving  as  a  voucher  ledger.  At 
same  time  an  accumulated  total  is  arrived  at  to  balance 
against  Division  Accountants'  and  Storekeepers'  weekly 
statements  of  material. 

Listing  material  requisitions  by  classes,  accounts  and 
Accounting  Divisions  for  charge  and  credit  and  for  sta- 
tistical purposes. 

Listing  pay  checks,  time  checks,  vouchers,  etc. 

Prepare  pay  and  time  voucher  registers. 

Post  individual  equipment  cards  showing  original  cost, 
changes  in  value,  etc. 

406.  Adding  and  Listing  Machines,  with  Shuttle  Car- 
riage.    Registering,  indexing  and  abstract  work. 

407.  Machines  Especially  Adapted   for  Multiplication 
and  Division.     Operated  by  placing  levers,  representing 
multiplcand  or  dividend,  in  position  and  turning  a  crank 
required  number  of  times,  according  to  numbers  in  each 
unit  in  multiplier  or  divisor,  shifting  carriage  for  each 
unit. 

408.  Cannot  be  used  to  advantage  for  addition,  but  is 
valuable  and  a  time-saver  in  arriving  at  percentages  for 
apportionment  of  operating  expenses  and  in  prorating 
expenses  between  States,  divisions,  etc.    Non-listing,  -both 
product  or  quotient  and  multiplier  or  divisor  being  record- 
ed on  dials.     (Brunsviga  and  Marchant.) 

409.  Non-listing   and   operated   in   same   manner   as 
above  and  for  same  purposes,  except  that  numbered  keys 
are  used  instead  of  levers  for  multiplicand  or  dividend. 
Can  be  used  for  addition,  but  not  with  any  degree  of  speed. 
(Monroe.) 

410.  Non-listing  motor  driven,  operated  by  depressing 
keys  for  multiplicand,  multiplier,  dividend  and  divisor, 
results    recorded    on    dia!s.     Carriage    is    automatically 
shifted  for  each  unit,     ^an  be  used  with  a  fair  degree  of 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         201 

speed  for  addition,  used  to  best  advantage  in  arriving  at 
percentages  and  in  prorating  expenses.     (Ensign.) 

411.  Non-listing,  motor  or  crank  driven.     Operated  by 
setting  markers  for  divisor,  dividend,  multiplier  or  multi- 
plicand and  turning  crank  or,  if  motor  driven,  pressing 
bar.     Requires  but  one  operation  for  each  unit.    Cannot 
be  used  to  advantage  for  addition,  but  time-saver  in  pro- 
rating and  arriving  at  percentages.     Figures  recorded  in 
dials.     (Millionaire.) 

412.  Operators  for  Multiplying  and  Dividing  Machines. 
Require  no  previous  experience  and  can  be  successfully 
operated  by  girls. 

413.  Non-listing  Adding  Machine.    Operated  by  setting 
keys  and  pulling  lever.     Inexpensive  machine  used  for 
general  purposes  and  shifted  from  desk  to  desk  as  needs 
require.     Operated  by  inexperienced  clerks.     Non-listing 
and  used  for  addition  only,  figures  being  recorded  in  dials. 

414.  Cylindrical  Slide  Rule.     Consists  of  a  cylindrical 
slide  having  both  rotary  and  longitudinal  movement  with- 
in an  open  frame- work  of  equi-distant  bars.     Slide  con- 
tains two  logarithmic  scales,  one  on  each  side  of  center. 
On  bars  are  two  other  scales  arranged  in  same  manner  as 
on  slide. 

415.  Used  principally  for  proving  averages  in  statis- 
tics and  arriving  at  and  verifying  percentages  and  pro- 
rating revenues  and  expenses  by  States,  divisions,  etc., 
and  in  apportioning  charges  for  locomotive  repairs  to 
classes  of  service.     Does  same  class  of  work  as  multiply- 
ing and  dividing  machines  with  greater  speed,  but  results 
are  not  so  accurate  beyond  four  figures. 

416.  Typewriters.       For     correspondence,     statement 
work  and  general  use.     For  statement  work  equipped 
with  tabulators. 

Posting  index  of  audited  vouchers  and  bills  in  loose  leaf 
records.  (Rapid  fire  index.) 

Car  repair  bills  and  voucher  checks  made  with  one  writ- 
ing by  means  of  carbon.  Original  being  voucher  check 
and  carbon  serving  as  original  bill.  Same  method  in  ef- 


202         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

feet  in  Purchasing  Department  to  cover  purchases  of  ma- 
terial and  supplies. 

Equipped  with  two  kinds  of  type,  one  plain  and  one  pin- 
point for  drawing  drafts  and  vouchers.  Name  and  ad- 
dress is  written  using  plain  type,  amount  is  written  using 
pin-point  type  to  guard  against  manipulation.  Combines 
typewriter  with  check  protector.  , 

417.  Typewriter   With   Adding   Machine   Attachment. 
For  statement,  bookkeeping  and  other  general  work  where 
necessary  to  foot  typed  figures.     Does  away  with  separate 
operation  of  footing  completed  statement  after  typing. 

Transcribing  and  adding  record  of  bills  and  vouchers. 

Posting  bills  collectible  in  loose  leaf  ledger  (Rapid  fire 
index)  from  bill  register,  also  posting  cash  and  balancing 
individuals  and  companies  bills  collectible  ledger  for  mis- 
cellaneous bills,  car  repair  bills  and  foreign  roads  over- 
charge bills. 

Prepare  car  repair  bills. 

Writing  and  balancing  pay  rolls  and  pay  roll  registers. 

Writing  pay  rolls  and  pay  checks  and  totaling  pay  rolls 
in  one  operation.  Time  books  and  time  sheets  audited  be- 
fore pay  rolls  are  written.  Orie  line  protected  check  used. 

List  vouchers  to  Treasurer  and  prepare  voucher  regis- 
ter in  one  operation. 

418.  Combined   Typewriter  and   Computing   Machine. 
(Moon-Hopkins.)      An    electrically    operated    combined 
typewriter  and  computing  machine  with  four  accumula- 
tors, adds,  subtracts,  multiplies  and  divides  and  is  espe- 
cially adapted  to  bookkeeping,  statement  work  and  the 
rendering  of  bills. 

Specially  built  machine  for  use  in  compiling  information 
in  connection  with  U.  S.  war  tax. 

Compiling  by  lines,  record  of  gross  earnings,  passen- 
gers carried  and  miles  run  by  each  car  in  various  lines  and 
balancing  daily  with  Receiving  Cashier's  record. 

Compile  car  repair  bills,  claim  greater  output  per  day 
obtained  .than  by  use  of  typewriter  with  adding  machine 
attachment. 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         203 

419.  Typewriter — Flat  Writing.    Machines  used  where 
statement  or  record  sheets  are  too  large  for  ordinary 
wide    carriage    machine,  where    inadvisable    or    impos- 
sible to  roll  sheets  through  machine,  or  where  posting  to 
bound  books. 

Posting  ledger  charges  to  primary  Road  and  Equipment 
accounts  by  Authorities  for  Expenditures  from  tabulating 
machine-punched  cards. 

Statement  and  abstract  work. 

Freight  Claim  draft  sheets. 

420.  Typewriter  Cyclometer.    Attached  to  typewriter 
to  record  output  and  determine  efficiency  of  individual 
operators.     Records  number  of  key  and  space  bar  strokes. 

421.  ILine-a-Time.    Attached  to  desk  of  typist  directly 
behind  typewriter  and  facing  operator.     Equipped  with  a 
lever  operated  guide  for  following  the  line,  eliminating 
the  necessity  of  using  a  ruler  or  other  flat  instrument  to 
follow  line  and  guard  against  errors  when  transcribing. 

422.  Electric   Sorting   and  Tabulating   Machines   and 
Card-Punching   Machines.     Operated   by   punching   spe- 
cially printed  cards,  figures  being  used  to  indicate  infor- 
mation.    Cards  are  sorted  mechanically  and  run  through 
tabulator  to  obtain  totals.     A  number  of  totals  may  be 
obtained  in  one  operation.     Operated  successfully  by  as- 
signed women  operators. 

Condensing  charges  to  Operating,  Road  and  Equipment 
and  other  accounts  from  Departmental  distributions  of 
labor,  material,  supplies,  fuel  and  stationery  and  distribu- 
tion from  bills,  vouchers  and  journal  entries. 

Condensing  revenue  by  accounts  and  by  States  and 
classes  of  service. 

Condensing  charges  to  Operating  Accounts  by  Operat- 
ing Divisions,  Accounting  Districts,  States  and  class  of 
service  for  statistical  purposes. 

Condensing  charges  to  Road  and  Equipment  accounts 
by  A.  F.  E/s  for  preparation  of  statement  of  charges  by 
authorities  and  for  posting  by  machine  in  ledger  as  a  basis 


204         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

for  check  of  completion  reports  required  under  Federal 
Valuation,  Order  No.  3. 

Condensing  wage  statistics  for  annual  reports  to  Inter- 
state Commerce  and  State  Railroad  Commissions. 

Compiling  basic  statistics  covering  train,  locomotive 
and  gross  ton  miles,  special  statements  of  train  tonnage 
performance,  tonnage  and  fuel  performance  by  individual 
enginemen  and  classes  of  engines. 

Equipment  record  statistics. 

Assemble  by  classes  of  traffic  and  States,  loss  and  dam- 
age and  overcharge  claim  payments  and  analyze  personal 
injury  accounts. 

Individual  yard  operation  reports. 

Assemble  time  of  Enginemen  and  Trainmen  and  pre- 
pare pay  rolls,  also  compile  wage  statistics  for  this  class 
of  employees. 

Prepare  Mechanical  Department  pay  rolls  and  distri- 
bute the  charges.  Compile  statistics  showing  cost  of  re- 
pairing individual  parts  of  individual  locomotives.  Ab- 
stracting of  distribution  by  States  and  Divisions ;  and  for 
Interstate  Commerce  Commission  accounting  require- 
ments. (Central  Bureau.) 

Comparative  analysis  of  Overcharge  and  Loss  &  Dam- 
age Claims  paid,  divided  to  show  commodities  and  classes 
or  causes.  • 

Comparative  statement  of  labor  or  pay  roll  cost  by 
Departments. 

Statement  of  Material  purchases  during  month. 

423.  Phonographs,  Dictating,  Transcribing  and  Cylin- 
der Shaving  Machines.  For  general  correspondence  pur- 
poses. Letters  dictated  into  machine  and  recorded  on 
wax  cylinders.  Cylinder  given  to  operator,  who  tran- 
scribes, using  a  machine  equipped  with  transcribing  dia- 
phragm. Eliminates  time  lost  by  stenographer  when 
taking  dictation  direct  from  correspondent. 

After  having  transcribed  letter,  cylinder  is  shaved  and 
used  over  again. 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         205 

424.  Central  Bureau  for  Transcribing.     All  transcrib- 
ing done  in  Central  Bureau.     Cylinders  are  collected  at 
stated  periods  and  delivered  to  Transcribing  Department. 

425.  Letters  transcribed  on  piece  work  basis  at  a  fixed 
price  per  letter.     Telegrams  and  mailgrams  dictated  on 
separate  cylinders  to  permit  preferred  attention  and  expe- 
dite transcription. 

426.  Mimeograph  Duplicator.    For  obtaining  a  number 
of  copies  of  circulars,  statements,  etc.,  by  means  of  sten- 
cils cut  on  typewriter. 

427.  Dermatype   Stencils.     Used   when   an   unusually 
large  number  of  copies  are  required.     Stencils  can  be 
cleaned  and  filed  away  and  additional  copies  may  be  struck 
off  when  desired. 

428.  Cutting  Stencils.    Carbon  copy  made  at  time  sten- 
cil is  cut  to  facilitate  comparison  with  original  draft. 

429.  Gelatine  Duplicator.    For  preparing  a  small  num- 
ber of  copies  of  circulars,  statements,  etc.     Statement  or 
circular  to  be  duplicated  is  prepared  either  by  hand  or  on 
typewriter  with  specially  prepared  ink  or  ribbon  and  ap- 
plied to  gelatine  surface.     Copies  are  then  obtained  by 
applying  blank  sheets  to  impression  left  by  original  or 
master  sheet.     Duplicating  surface  comes  in  rolls  and 
after  one  surface  has  been  used  a  new  one  may  be  obtained 
by  turning  a  handle. 

430.  Clay  Duplicator.    Clay  composition  contained  in  a 
tray.     Can  obtain  from  5  to  50  copies.     Copies  obtained 
in  same  manner  as  on  Gelatine  duplicator. 

431.  Multigraph.     For    getting    out    printed    matter. 
Requires  setting  of  type. 

432.  Photography.    Reproducing  camera  for  obtaining 
photographic  reproductions  of  statistical  sheets,  vouchers, 
bills,  waybills,  etc.    Will  permit  of  reduction  in  size  at 
time  of  reproduction. 

433.  Addressing  Machines  (Motor  Driven).    For  rapid 
addressing  of  envelopes,  printing  names  on  time  slips, 
time  rolls,  etc. 

12 


206         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

Preparing  time  slips,  time  rolls,  pay  rolls  and  inserting 
names  on  pay  checks. 
Addressing  envelopes. 

434.  Rapid  Mail  Opener.    For  opening  incoming  mail. 

435.  Numbering  Machines.     For  numbering  consecu- 
tively drafts,  vouchers,  bills,  etc. 

436.  Combination    Dating    and    Numbering    Machine. 
Dating  and  numbering  consecutively,  vouchers   in   one 
operation. 

437.  Clock  Time  Daters.    For  stamping  date  and  time 
received  on  correspondence,  statements,  etc. 

438.  Radial   Distributor.     A   fan-shaped   device   with 
receptacles  into  which  papers  are  dropped  when  sorting 
either  in  alphabetical  or  numerical  order. 

439.  Signagraph.     Used    largely    by    paymasters    for 
signing  pay  checks.     Device  permits  signing  a  number  of 
checks  at  one  operation. 

440.  Check  Protectors.    For  inserting  amounts  on  pay 
checks,  drafts  and  vouchers  to  guard  against  manipula- 
tion. 

441.  Cancelling   Machines.     Motor-driven   for   cancel- 
ling,  by   small   perforations,   paid   pay   checks,   drafts, 
vouchers,  voucher  attachments,  etc.     Dies  can  be  set  to 
show  date  of  payment. 

Hand-operated,  cuts  a  round  or  square  hole. 

442.  Air  Tubes.    For  transmitting  telegrams  by  means 
of  carriers  through  tubes  to  and  from  Telegraph  Office, 
also  for  sending  special  letters   (relayed  through  Tele- 
graph Office)  to  other  offices  in  building. 

443.  Automatic  Electric  Elevator.     For  transmitting 
mail,  vouchers  and  other  items  between  offices  of  the  Ac- 
counting Department  and  between  offices  of  the  Account- 
ing Department  and  the  Treasury  Department.     Operated 
by  pressing  a  button.     Car  is  controlled  from  and  may  be 
stopped  at  any  floor. 

444.  Electric  Mail  Elevator.    Operated  between  central 
mail  room  and  all  floors  in  General  Office  building.     Used 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         207 

for  delivering  large  quantities  of  mail  to  and  from  mail 
room.     Car  is  controlled  from  mail  room. 

445.  Mail  Chute.    Leading  to  central  mail  room.    Let- 
ter drop  on  each  floor  and  small  quantities  of  outgoing 
mail  are  sent  to  mail  room  through  chute. 

446.  Applying  U.  S.  Stamps.     Stamps  applied  on  out- 
going U.  S.  mail  for  entire  General  Office  in  central  mail 
room  by  means  of  machines.     Each  office  encloses  its  own 
mail,  using  a  special  envelope  for  U.  S.  mail. 

Machines  used  for  sealing  letters  and  applying  stamps 
to  outgoing  mail.  Capacity  from  6,000  to  9,000  envelopes 
per  hour. 

Electric  sealing  wax  pot. 

Postal  scales  for  weighing  mail. 

447.  Pencil  Sharpeners.    Placed  at  convenient  points  in 
office. 

448.  Spool-o-Wire  Paper  Fastener.    For  fastening  pa- 
pers together.     Makes  staples  from  length  of  wire  wound 
on  cylinder  inside  machine. 

Automatic  feed  paper  fastener  for  files  containing  few 
sheets.  Makes  long  narrow  clip.  (Hotchkiss.) 

449.  Rubber  Stamps.    Rubber  stamps  are  very  gener- 
ally used  to  save  time  of  writing.     Principal  uses:     Ad- 
dressing envelopes  in  advance  of  use  when  addressing  ma- 
chine is  not  available,  stamping  date  received  on  inbound 
mail,  reports,  vouchers,  etc.,  captions  of  accounts  fre- 
quently used,  instructions  as  to  prorating  on  sheets  sent 
to  computing  machines. 

450.  Time  Clock  Recorders.     For  recording  on  cards 
time  of  arrival  and  departure  of  clerks  employed  in  office. 

For  obtaining  record  of  time  work  was  started  and  com- 
pleted in  connection  with  output  of  non-listing  machines 
and  determining  efficiency  of  individual  operators. 

451.  Trucks.    Used  to  collect  books,  pay  rolls,  vouchers, 
etc.,  requiring  vault  protection  at  close  of  day.     Truck 
boy  makes  round  of  departments,  avoiding  necessity  of 
clerks  from  each  department  making  trip.     Books  dis- 
tributed by  truck  boy  each  morning. 


208         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

452.  Paper  Punch.     Hand  power,  adjustable,  for  per- 
forating papers  for  filing  purposes. 

453.  Binders.    For   binding   pay   rolls,  vouchers,  etc., 
using  heavy,  hinged  cardboard  binding  sides.     Holes  for 
binding  purposes  cut  in  records  by  drills,  either  hand  or 
motor  driven. 

454.  Buzzers  and  Call  Bells.     Very  generally  used  for 
calling  clerks  and  Department  Heads  to  office  or  desk  of 
Auditor,  Assistant  Auditor  and  Chief  Clerk. 

455.  Inter-Communicating    Telephone    System.     Con- 
necting Chief  and  Head  Clerks'  desks  with  Auditor  and 
with  each  other.     Operates  independently  of  main  tele- 
phone exchange,  but  cqnnected  with  it  for  outside  calls. 

456.  Dictagraph  Interconversing  System,  Master  Sta- 
tion in  Comptroller's  office  to  the  several  branches  of  the 
Accounting  Department  and  in  the  individual  office,  the 
Auditor  of  Disbursements  with  his  Assistant,  the  Chief 
and  various  Head  Clerks. 

457.  Each  Bureau  Head  equipped  with    a    telephone 
permitting  connection  with  any  other  Department  in  Gen- 
eral Office  Building  or  outside.     Supplemented  by  an  auto- 
matic inter-communicating  system  permitting  communi- 
cation direct  between  Auditor  of  Expenditures  and  each 
Bureau  Head  or  Bureau  Heads  with  each  other.    Permits 
calling  each  individually  or  collectively. 

458.  Mail  Carriers.    Used  in  transmitting  mail  between 
Disbursement  Office  and  offices  of  Division  Storekeepers 
and  Division  Master  Mechanics.     Mail  is  placed  flat  in  car- 
rier without  enclosing  in  envelopes.     Carrier  is  made  of 
heavy  cardboard  covered  with  canvas  and  has  a  double 
flap,  on  one  of  which  is  printed  Disbursement  Office  ad- 
dress, and  on  other  address  of  Storekeeper  or  Master 
Mechanic. 

459.  Pay  Roll  Cases.     Locked  boxes  with  reversible 
cover  on  which  addresses  are  painted,  used  for  transmit- 
ting pay  and  time  rolls  between  maker  of  roll  and  Dis- 
bursement Office. 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT        209 

460.  Visible  Card  Index  File.     Used  to  post  time  of 
Transportation  Department  employees.     Posted  daily  to 
cards,  name  of  employee  in  plain  sight  at  all  times.    (Can 
be  adapted  to  other  card  systems  such  as  employees  rate 
cards,  contract  and  lease  cards,  etc.) 

461.  Wage  Tables.    Hourly,  daily  and  monthly  rates, 
for  computing  earnings  of  employees  and  for  verifying 
extensions  of  rates  on  pay  rolls. 

Train  and  Enginemen's  rate  sheet.  Earnings  com- 
puted from  1  to  100  minutes  for  each  train,  engine  and 
yard  rate.  Used  in  figuring  overtime. 

Hourly  rates  for  each  monthly  rate  for  a  24  to  31  day 
month.  Used  for  computing  overtime  earned  by  Train- 
men who  are  paid  at  a  monthly  rate. 

Time  after  which  overtime  accrues  on  train  runs  100 
to  199  miles  in  length  on  speed  basis  of  12^  miles  per 
hour. 

Chart  showing  number  of  trips  made  in  passenger  and 
way  freight  service  in  28-30  and  31  day  month  and  earn- 
ings per  full  month  for  each  member  of  train  crew.  Used 
largely  to  determine  earnings  when  less  than  full  month 
is  worked  on  monthly  paid  runs. 

462.  Calculating    Tables.    For   rapid   computation    of 
mileage,  per  cents,  etc.,  principally  used  in  application  of 
fuel  prices,  applying  rates  to  number  of  tons  of  coal  issued 
during  the  month  to  arrive  at  value  chargeable  to  ex- 
penses by  Lines  and  States. 

Lumber  calculator.  For  computing  and  verifying 
board  measure. 

Freight  Tax  Computer.  Showing  amounts  to  be  col- 
lected under  the  war  revenue  tax  for  transportation  of 
shipments. 

Charts  used  in  connection  with  statistics  showing 
amounts  chargeable  through  construction  and  for  record 
of  A.  F.  E.'s. 

12-year  graphic  chart. 

1-year  statistical  chart. 


210         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

For  computation  of  rail  tonnage  showing  tonnage  of 
rail  from  1  to  100  feet  on  rail  ranging  from  56  pounds  to 
90  pounds  per  yard. 

463.  Numbers  Assigned  to  Indicate  Class  of  Service. 
Voucher,  pay  roll,  etc.,  charges  assigned  to  service,  i.  e., 
Freight,  Passenger,  Common,  etc.,  class  of  service  being 
indicated  by  a  number  following  the  account  number. 
Charges  to  account  201,  for  example,  are  shown  2011- 
2012-2013,  last  figure  indicating  class  of  service. 

464.  Numbers  Assigned  to  Regular  Train  Runs.     To 
avoid  writing  points  between  which  trains  run,  nn  time 
rolls,  a  number  is  assigned  to  regular  scheduled  runs  and 
number  only  is  shown  on  roll. 

465.  Numbering  Bills  and  Vouchers.     Series  started 
first  of  each  year  and  vouchers  numbered  consecutively, 
beginning  with  number  1.     Allowance  made  each  month 
for  overlapping  numbers.     Prevents  misfiling  and  reduces 
work  of  filing  to  a  minimum. 

466.  Series  started  first  of  each  month  and  vouchers 
numbered   consecutively,    beginning   with   number   one. 
The  month  and  year  are  indicated  as  such. 

467.  Consecutive  numbers  started  first  of  each  year, 
odd  numbers  used  for  January  and  even  numbers  for  Feb- 
ruary, etc.     Prefix  number  used  to  indicate  year. 

468.  Bills  and  Vouchers.     Material  and  supplies  and 
car  repair  bills  and  vouchers  prepared  by  Shop  Account- 
ant.    Before  transmitting  to  Auditor,  items  are  listed  on 
loose  leaf  bill  and  voucher  register  sheets  which  accom- 
pany bills  and  vouchers  to  Auditor  and  form  part  of  Au- 
ditor's record,  requiring  no  further  writing.     Bill  and 
voucher  numbers  assigned  to  Shop  Accountant  by  Auditor 
who  uses  same  numbers  as  his  own.     Car  repair  bills  not 
sent  to  Auditor,  but  forwarded  direct  to  Foreign  Lines 
by  Shop  Accountant,  list  only  being  sent  to  Auditor. 

469.  Preparation  of  Pay  Rolls.     Time  posted  to  time 
sheet  by  Foremen  in  Transportation  Department,  all  de- 
tails being  shown.     Extensions  made  on  time  rolls  and 
pay  rolls  compiled  from  time  rolls,  no  details  of  time,  rate, 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         211 

etc.,  being  shown  on  pay  rolls.     Time  and  pay  rolls  sent 
to  Auditor's  office  for  verification. 

Same  method  for  Train  and  Engine  rolls. 

470.  Semi-monthly    Pay    Rolls.     Duplex    form    used, 
names  of  employees  being  entered  on  pay  roll  once  a 
month.     Amount  earned  in  second  period  entered  on  car- 
bon copy  of  first  period  roll. 

471.  Station    Expense    Roll.     To    reduce    number    of 
vouchers  in  connection  with  Public  Utility  Companies' 
bills,  such  as  light,  water,  etc.,  and  to  insure  quick  pay- 
ment in  order  to  obtain  discount,  agents  are  authorized  to 
pay  bills  as  presented  and  list  them  on  an  expense  roll 
which  is  forwarded  to  Auditor.     Auditor  issues  non-nego- 
tiable draft  to  agent  for  total  amount  of  payments,  agent 
remits  as  cash  to  clear  his  accounts.     Same  method  is 
applied  to  other  authorized  station  expenses. 

472.  Employees'  Expense  Accounts.    To  expedite  pay- 
ment of  amount  due  employees  for  money  expended  in 
company  service  and  reduce  number  of  vouchers.     Ex- 
pense accounts,  for  all  men  under  his  jurisdiction,  are 
sent  to  Department  Head  direct  and  recapped  on  a  special 
form  in  triplicate.     One  voucher  drawn  in  favor  of  Treas- 
urer for  total  of  all  expense  accounts.     Copy  of  recap  and 
original  expense  account  statements  sent  to  disbursement 
officer ;  original  and  duplicate  of  recap  sent  to  Treasurer, 
who  issues  checks  for  amount  due  each  employee. 

473.  Payment  of  Expense  accounts   made  by  check. 
Checks  drawn  by  Department  Heads  and  forwarded,  to- 
gether with  expense  statements,  to  Auditor,  who,  after 
audit,  forwards  checks  to  payee.     Treasurer  relieved  by 
blanket  voucher  drawn  by  each  Department  Head. 

474.  Quick  Payment  Ticket.    For  immediate  daily  pay- 
ment of  laborers,  especially  large  bodies  of  men  employed 
temporarily  for  special  purposes.     Ticket  is  issued  to  men 
when  they  start  work,  and  Timekeeper  indicates  by  a  spe- 
cial die  punch  work  done,  total  hours  worked  and  rate 
paid.     Ticket  cashed   upon  presentation  to   Paymaster, 


212         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

amount  earned  being  entered  on  ticket  by  Paymaster's 
clerks. 

475.  Rail  and  Ties  in  Transit.    Cards  are  prepared,  one 
set  for  forwarded  and  another  set  for  received  rail  and 
ties.     The  two  sets  are  matched  and  unmatched  cards  rep- 
resent in-transit  items  which  are  followed  up. 

476.  Skeletonized    Blanks.     Bills    collectible,  vouchers 
and  department  bills  and  invoices  covering  regularly  re- 
curring items,  are  skeletonized  on  duplicating  machine, 
leaving  blank  spaces  for  date,  amount,  percentages,  etc., 
and  a  year  supply  struck  off.     Produces  standard  results, 
reduces  possibility  of  error  and  avoids  considerable  work 
of  preparing  pencil  drafts  and  checking  and  rechecking 
data  monthly. 

477.  Form  Letters.    Standard  printed  forms  with  num- 
bered questions  and  answers.     Used  to  avoid  writing  let- 
ters.    Clerk  inserts  name  and  address  and  pencil  checks 
proper  item.     Used  largely  in  Bill  and  Voucher  Depart- 
ments. 

478.  Mimeographed  standard  letter  forms.     Used  to 
avoid  dictating  letters.     Special  blank  is  prepared  by  cor- 
respondent as  instructions  to  typist  indicating  form  to 
use  and  data  to  insert. 

479.  Care  of  Records.    Voucher  papers  filed  in  all  steel 
cabinets  of  the  vertical  type.     Claim  less  expensive  than 
old-style  binder  and  prevents  mutilation  and  turned  edges. 

480.  Central  Filing  Bureau.    All  correspondence,  leases 
and  contracts  filed  in  a  central  bureau.     Insures  uniform- 
ity in  filing,  complete  files  and  avoids  having  each  sub-de- 
partment maintain  separate  files.     Files  are  obtained  by 
request  slips  signed  by  sub-department  head. 

481.  Central  "Bring-up"  File.    Papers  which  employee 
wishes  brought  to  his  attention  at  some  future  date  for 
action,  sent  to  central  filing  bureau,  where  they  are  filed  in 
a  special  "bring-up"  file  in  proper  date  order. 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         213 

LOSS  AND  DAMAGE  CLAIM  AUTHORIZATION 
BLANK. 

482.  As  a  means  of  facilitating  the  ready  identification 
of  the  authorization  blank  when  attached  to  claim  papers, 
R.  A.  O.  A.  Standard  Form  No.  200 — loss  and  damage 
claim  authorization  blank — should  be  printed  on  salmon 
colored  paper. 

STANDARD  FORM  FOR  RENDERING  OF  BILLS  BY 

FIRMS  FROM  WHOM  MATERIAL  IS 

PURCHASED. 

483.  The  adoption  by  the  carriers  of  a  standard  form 
for  rendering  of  bills  by  firms  from  whom  material  is 
purchased  should  result  in  the  material  and  supply  firms, 
from  whom  many  purchases  are  made,  printing  their  own 
supply  of  the  standard  form  for  rendering  their  bills, 
instead  of  requiring  the  carriers  to  furnish  the  forms. 
For  this  purpose  the  Railway  Accounting  Officers  Associa- 
tion recommends  R.  A.  0.  A.  Standard  Form  No.  201,  size 
8^x11  inches. 

STANDARD  FORM  OF  BILL  BLANK. 

484.  Carriers  are  urged  to  use  the  standard  form  of 
bill  blank,  R.  A.  0.  A.  Standard  Form  No.  206. 

R.  A.  O.  A.  STANDARD  FORM  NO.  202,  REGISTER 

AND  INDEX  OF  MISCELLANEOUS  BILLS 

PAYABLE  OR  RECEIVABLE. 

485.  This  form  is  intended  to  fill  the  requirements  of 
a  register  and  index  of  all  bills,  other  than  those  of  a  re- 
curring character.     It  contemplates  the  registration  of 
each   individual  bill   rendered   against  the   carrier   and 
means,  in  effect,  a  ledger  account  with  each  concern  with 
which  the  carrier  does  business. 

486.  Arrangements  may  be  made  with  the  Purchasing 
Agent  to  transmit  a  copy  of  all  invoices  received  to  the 
Accounting  Department  for  record  in  this  register,  and 
similar  arrangements  could  be  made  with  all  other  depart- 
ments for  bills  handled  by  them.     When  the  original  bill 
is  received  in  the  audit  office,  either  for  voucher  or  cov- 


214         R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 

ered  by  voucher,  it  should  be  checked  against  this  record 
to  detect  duplication,  and  when  finally  audited,  the  audit 
or  file  number  of  the  voucher  should  be  inserted  in  the 
appropriate  column,  indicating  that  the  amount  opposite 
that  number  had  been  paid.  At  any  time,  an  adding  ma- 
chine list  of  the  open  or  unpaid  items  would  indicate  the 
Carrier's  liability  from  this  source.  This  voucher  num- 
ber would  also  supply  the  place  of  the  ordinary  index,  and 
would  make  any  additional  indexing  unnecessary.  Prop- 
erly applied,  this  method  would  prevent  absolutely  dupli- 
cate payments,  and  appears  to  be  the  only  practical 
method  to  accomplish  that  end.  The  sheets  are  of  the 
"loose  leaf"  variety,  and  the  record  may  be  perpetuated 
indefinitely. 

R.  A.  O.  A.  STANDARD  FORM  NO.  203,  REGISTER 

AND  INDEX  OF  RECURRING  BILLS  PAYABLE 

AND  RECEIVABLE. 

487.  This  form  is  intended  to  fill  the  requirements  of 
both  register  and  index  of  recurring  bills,  both  payable 
and  receivable,  of  all  characters.     Space  is  provided  in 
which  to  state  the  nature,  location,  and  description  of  the 
property  or  facility  affected,  and  if  covered  by  an  agree- 
ment or  contract,  to  state  the  terms.     This  will  afford  a 
ready  means -for  checking  bills  payable  when  received, 
and  bills  receivable,  when  rendered,  to  ascertain  their 
accuracy  in  accordance  with  the  terms  of  the  contract. 

488.  When  the  bills  have  been  properly  registered,  the 
record  affords  a  comparison  of  the  monthly  amounts,  and 
enables  quick  detection  of  fluctuations  which  might  require 
investigation.     This,  when  correctly  applied,  will  prevent 
the  inclusion  of  improper  items  on  bills  payable,  and  the 
omission  of  any  regular  items  on  bills  receivable.     Every 
sheet  provides  for  regular  monthly  bills  covering  a  period 
of  four  years  and  as  it  is  of  the  "loose  leaf"  style,  the 
record  may  be  indefinitely  perpetuated  by  inserting  addi- 
tional leaves  behind  the  first,  after  the  latter  is  filled  up. 


R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT         215 

The  second  and  additional  sheets  need  not  carry  the  infor- 
mation at  the  head  of  the  first  sheets  as  that  will  suffice 
for  the  entire  record  of  any  particular  arrangement. 

489.  The  record  will  prevent  the  duplication  of  bills 
and  will  act  as  a  reminder  to  prepare  promptly  bills  receiv- 
able, and  to  trace  for  delayed  bills  payable.     It  will  also 
furnish  quick  information  as  to  the  cost,  by  periods,  of 
operating  or  maintaining  any  joint  facility  or  other  ar- 
rangement, for  which  bill  is  rendered  at  regular  intervals. 
When  bills  payable  are  vouchered  and  audited,  the  inser- 
tion of  the  audit  or  file  number  in  this  record  makes  it  an 
index,  superior  in  many  respects  to  the  average  index  now 
in  use. 

VOUCHER— FORM  OF. 

490.  Carriers    should    use    the     Standard     Form    of 
Voucher,  R.  A.  0.  A.  Standard  Form  No.  207. 


216          R.  A.  O.  A.  1920  SYNOPSIS— DISBURSEMENT 


R.  A.  O.  A.  STANDARD  DISBURSEMENT  FORMS. 

491.  R.  A.  0.  A.  Standard  Disbursement  Forms,  shown 
on  the  following  pages,  are  indicated  below : 

200.  Loss  and  Damage  Claim  Authority. 

201.  Invoice  for  Material. 

202.  Register  and  Index  of  Miscellaneous  Bills. 

203.  Register  and  Index  of  Recurring  Bills. 

204.  Detail  Report  of  Disbursements  under  A.  F.  E. 

205.  Abstract  of  Charges  to  A.  F.  E. 

206.  Bill  (Original,  Duplicate  and  Triplicate). 

207.  Voucher  (Pay  part  and  Record  part) . 

208.  Draft. 


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R.  A.  O.  A.  Standard  Form  No.  201 

Size  SMsxll 
To  be  made  in  triplicate. 


.RAILROAD 


Bought  of.— 


John  Doe  &  Co. 
Slabtown,   Ga. 


MATERIAL    LISTED     BELOW: 

P.   A.   Order  No._ -- 

Requisition    No. 

Consignee   

Destination 

F.   O.   B.   point 

Shipped   from -Date 

Terms*     •[  Cash  discount %  if  paid  by 

1    Or,    


Date  of  this  Bin 

Shipper's  Bill  No. 

Record    No. 

Check          f  Freight     O 

,  .        .<  Express    O  Parcel  post    O 

How  shipped  |  Dray         o  Messenger       O 

Car    No.__  _    Initials.  .. 


This  bill  should  be  rendered  in  tripl'cate  and  mailed  with   Bill  of  Lading  or  Shipping  Receipt 
attached,  to  the  Purchasing  Agent,  immediately  after  shipment  of  material. 


DESCRIPTION  OF  MATERIAL 

UNIT 

QUANTITY 

PRICE 
PER  UNIT 

AMOUNT 

SPACE    BELOW    RESERVED    FOR    USE    OF    RAILROAD 


Checked    as    to                          - 

I 
|  Acct  Dept 

Material   described 

above  received 

P.  A.   Order  No  

in  good  order  : 

(Signed) 

Requisition   No.    

Prices  and  F.  O    B    Point 

(Title) 

Extensions  and  footings  

f        Rec'd.    by    P.    A.  

Month    of  

V         Ret'd  by  outside  office 

Voucher    No  

—  Q 

m  3 

ri>  E 

o  I 
•       S 


re  5 

=  o  £2 

O  a)  D  a 

O  o  Q 

8  *  !!  § 


H    Z 

0 
Z 

111 


•a  M  i^-,2  M^c^ 

WSfl 


REGISTER  &  INDEX  OF  RECURRING  BILLS  <REC^?VLABLE 


R.  A.  O.  A.  Standard  Form  No.  203. 

Fotrsa   Size   7x13  %    in. 

To  print  on  loose   leaf  stock   8^x13%. 

Punching    to    fit   binder. 

Cross   ruling  to  be  single  typewriter  space. 


THE  NORTH  &  SOUTH  RAILROAD 

IN  ACCOUNT  WITH 

ADDRESS 


FOLIO. 


NATURE    OF    FACILITY 

LOCATION 

DESCRIPTION 


AGREEMENT    NO. 
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OWNERSHIP 
TERMS 


FILE     NO. 
TERMINATES 


DATE 


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50142. ..A.  F.  E.  No.  DESCRIPTION  AND  LOCATION  OF  WORK 

Central — Division  Replacing  present  gasoline  storage  tanks  with  larger  ones 

Wisconsin... State  —Crossroads  and  Slabtown _- 

13 Valuation  Section 


DISTRIBU 

INVESTMENT     IN     ROAD 

Line 
No. 

Voucher 
or  Bill 

J  umber 

Voucher  in  Favor  of  • 
Journal  Voucher  for: 
Bill  Against  Whom 

Total 
nvestment 
in  Road 

Sngineerin 

Water 
Stations 

Fuel 

Stations 

Roadway 
Buildings 

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NORTH    &    SOUTH    RAILROAD 

ACCOUNTING    DEPARTMENT 
Abstract  of  Charges  to  Authorities  for  Expenditure. 


R.  A.  0.  A.  Studari  Form  Kot  206. 


ESTIMATE.    INVESTMENT,  $1,300.00.    OPERATION,  3350.00 


RON—  I.  C.  C.  CLASSIFICATION 

OPERATING  EXPENSES 

OTHER  ACCOUNTS 

Total 
Operating 

Expenses 

Roadway; 
Buildings 

Water 
Stations 

Fuel 

Stations 

Amount 
of 

Charge 

Name 
of  . 
Account 

Line 
No. 

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R.  A.  O.  A.  Standard  Form  No.  206 
Size  8%x7  inches 


(ORIGINAL) 


Bill  No 

(Quote  when  remitting.) 


Month's  Account 

_r Dept.    No 

Date  Made 19. 

To   NORTH   AND   SOUTH    RAILROAD   COMPANY,    DR. 
(MAKE  REMITTANCE  TO  TREASURER,   N.  &  S.  R.  R.  CO.,   SLABTOWN,  GEORGIA) 


Form  to  be  printed  in  triplicate — Original  for  collection  ;  Dupli- 
cate for  Audit  Office  copy ;  Triplicate  for  maker.  Duplicate  only 
to  show  certifications  and  approvals  required  by  individual  carriers. 
(Size  8%x7.) 


Distribution : 


For   further  information   address, 

Auditor,   N.   &   S.   R.    R.   Co.,   Slabtown,   Georgia. 


R.  A.  O.  A.  Standard  Form  No.  206 
Size  8%x7  inches 

(DUPLICATE  AND  TRIPLICATE) 

Bill   No _ 

(Quote  when  remitting.) 

Month's  Account 

Dept.    No 

Date  Made 19 

To   NORTH   AND   SOUTH    RAILROAD   COMPANY,    DR. 
(MAKE  REMITTANCE  TO  TREASURER,   N.  &  S.  R.  R.  CO.,   SLABTOWN.   GEORGIA) 


Distribution  : 

Checked  as  to 
prjces                                                    Certified  _  _  

Extensions 

(Title) 
red 

Approi 
Footings                              ---  - 

(Title) 

Contract                  -       --  Approved 

(Title) 

ApproT 

fed 

(Title) 
I 

Auditec 

(Tine) 

FOR 


No. 


REGISTERED 

MO.  YEAR 


Correct : 


Approved  for  payment: 


Auditor 


Pay  to  the 
order  of 


Washington,  D.  C. 


To 


In  Settlement  of  Above  Account. 

NORTH   &  SOUTH    RAILROAD  CO. 


Treasurer 


NOTE.— The  above  is  the  pay  part  as  it  appears  folded  over  the  record  part.  In  printing,  the  pay  part 
would  be  reversed  ;  that  is  to  say,  the  pay  part  would  be  printed  upside  down  so  as  to  bring  it  in  the  proper 
position  when  folded  over  the  record  part  for  writing. 

The  pay  part  is  to  be  the  only  printing  appearing  on  this  side  of  the  form. 


B.  A.  O.  A.  Standard  Form  No.  207 
Pay  part  8%x3%   inches. 
Record  part  8%x7  inches. 
If  large  size  is  desired,  use: 

Pay  part  8%x7  inches. 
Record  part  8%xll  inches. 


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R.  A.  O.  A.  Standard  Form  No.  207 

Q    ~   Ul 
"   «   °     . 

Pay  part  8%x3^  inches. 
Record  part  8^x7  inches. 

If  large  size  is  desired,   use: 

8  nO 

Pay    part    8%x7    inches. 
Record  part  8%xll  inches. 

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NOTE.  —  The  pay  part  is  to  be  printed  on  the  reverse  side  of  the  above  portion, 
folded,   the  spaces   on  the  pay  part   corresponding   to  the   record   part   below  would 

When 
come 

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exactly  over  them,  so  that  by  use  of  a  carbon,  whatever  is  written  on  the  pay  pai 
appear  in  the  corresponding  spaces  on  the  record  part. 

t  will 

FOR 


To 


REGISTERED 

No.        MO.         YEAR 


Dr. 


DISTRIBUTION 

ACCOUNT 
NO. 

AMOUNT 

ACCOUNT 
NO. 

AMOUNT 

ACCOUNT 
NO. 

AMOUNT 

TOTAL 

Space  for  Approvals. 


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416433 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


